Local Sales Taxes and Spending Patterns in U.S. County Governments
<p>The fiscal effects of local (option) sales taxes (LOSTs) have remained an open question. This paper assembles a county-level dataset of all the U.S. states from 1970 to 2006, and employs two empirical methods to obtain more convincing and generalizable results. The main goal of this study i...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Babes-Bolyai University, Cluj-Napoca
2020-06-01
|
| Series: | Transylvanian Review of Administrative Sciences |
| Subjects: | |
| Online Access: | https://rtsa.ro/tras/index.php/tras/article/view/631 |