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Filtered by: Fiscal Studies: The Journal of Applied Public Economics
Behavioural Patterns of Leaders versus Followers in Setting Local Sales Tax Policy
Jongmin Shon, Yilin Hou
Using a 40-year panel dataset from Texas, Yilin Hou and co-author identify leader municipalities in changing sales tax rates and examine how municipalities asymmetrically respond to multi-tiered rate changes. Published in Fiscal Studies: The Journal of Applied Public Economics.
October 16, 2024
See related: State & Local, Taxation, United States