Greenhalgh-Stanley, Nadia
Food sales taxes and employment / Nadia Greenhalgh-Stanley, Shawn Rohlin, Jeff Thompson .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
We use panel fixed effects estimation with a border approach cre-ating cross-border county pairs to identify changes in food sales tax rates on employment, payroll, and hiring. Results suggest food sales taxes have a negligible effect on overall employment but adverse effects in the food and beverage stores industry. We find younger workers, who are more likely to work in the food and beverage indus-try, are more adversely affected when a neighboring state has prefer-ential tax treatment for food. We also determine that omitting food sales tax rates when studying general sales tax effects on employ-ment does not bias estimates.
ALIMENTOS
COMERCIO
IMPUESTOS
EMPLEO
ANALISIS DE DATOS
Rohlin, Shawn
Thompson, Jeffrey
Journal of Regional Science 0022-4146 v. 58, n. 5, November 2018, p. 1003-1016
Food sales taxes and employment / Nadia Greenhalgh-Stanley, Shawn Rohlin, Jeff Thompson .-- , 2018
Disponible también en formato electrónico a través de la Biblioteca del IEF.
Resumen.
Bibliografía.
We use panel fixed effects estimation with a border approach cre-ating cross-border county pairs to identify changes in food sales tax rates on employment, payroll, and hiring. Results suggest food sales taxes have a negligible effect on overall employment but adverse effects in the food and beverage stores industry. We find younger workers, who are more likely to work in the food and beverage indus-try, are more adversely affected when a neighboring state has prefer-ential tax treatment for food. We also determine that omitting food sales tax rates when studying general sales tax effects on employ-ment does not bias estimates.
ALIMENTOS
COMERCIO
IMPUESTOS
EMPLEO
ANALISIS DE DATOS
Rohlin, Shawn
Thompson, Jeffrey
Journal of Regional Science 0022-4146 v. 58, n. 5, November 2018, p. 1003-1016