An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach

21 Pages Posted: 8 Feb 2007

See all articles by David L. Sjoquist

David L. Sjoquist

Georgia State University

William J. Smith

State University of West Georgia - Richards College of Business

MaryBeth Beth Walker

Georgia State University

Sally Wallace

Georgia State University - Department of Economics; University of Pretoria

Abstract

The timing of the decision of local governments to adopt a local sales tax is explored in a duration model with time-varying covariates. Our framework suggests a set of factors associated with the decision to adopt a local sales tax and we find empirical support for these factors. We also consider whether the adoption by one jurisdiction depends on the adoption by neighboring jurisdictions and find empirical support for interdependency of behavior.

Suggested Citation

Sjoquist, David L. and Smith, William J. and Walker, Mary Beth Beth and Wallace, Sally, An Analysis of the Time to Adoption of Local Sales Taxes: A Duration Model Approach. Public Budgeting & Finance, Vol. 27, No. 1, pp. 20-40, Spring 2007. Available at SSRN: https://ssrn.com/abstract=961958 or http://dx.doi.org/10.1111/j.1540-5850.2007.00867.x

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

William J. Smith

State University of West Georgia - Richards College of Business ( email )

Carrollton, GA 30118
United States

HOME PAGE: http://www.westga.edu/~wjsmith/

Mary Beth Beth Walker

Georgia State University ( email )

35 Broad Street
Atlanta, GA 30302
United States

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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