Changing Tax Structures: An Analysis of the Adoption of a Local Sales Tax

Posted: 14 Oct 2003

See all articles by David L. Sjoquist

David L. Sjoquist

Georgia State University

Sally Wallace

Georgia State University - Department of Economics; University of Pretoria

Abstract

The authors, in a study of Georgia, suggest that changes in the tax structure of one county will influence changes in the tax structures of neighboring counties. In Georgia, there has been a significant shift away from property taxes to alternative local-option sales taxes.

Suggested Citation

Sjoquist, David L. and Wallace, Sally, Changing Tax Structures: An Analysis of the Adoption of a Local Sales Tax. State Tax Notes, Vol. 30, No. 3, October 20, 2003. Available at SSRN: https://ssrn.com/abstract=458742

David L. Sjoquist (Contact Author)

Georgia State University ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)

HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html

Sally Wallace

Georgia State University - Department of Economics ( email )

Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States
(404) 413-0046 (Phone)

University of Pretoria ( email )

Physical Address Economic and Management Sciences
Pretoria, Gauteng 0002
South Africa

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