Food sales taxes and employment Nadia Greenhalgh-Stanley, Shawn Rohlin, Jeff Thompson
By: Greenhalgh-Stanley, Nadia
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Contributor(s): Rohlin, Shawn | Thompson, Jeffrey.
Material type: 
ArticlePublisher: 2018Subject(s): ALIMENTOS | COMERCIO | IMPUESTOS | EMPLEO | ANALISIS DE DATOSOnline resources: Click here to access online
In:
Journal of Regional Science v. 58, n. 5, November 2018, p. 1003-1016Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 1638/2018/5-1 (Browse shelf) | Available | OP 1638/2018/5-1 |
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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.
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