Food sales taxes and employment Nadia Greenhalgh-Stanley, Shawn Rohlin, Jeff Thompson
By: Greenhalgh-Stanley, Nadia
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 1638/2018/4 Journal of Regional Science | OP 1638/2018/4-1 Local employment growth patterns and the Great Recession | OP 1638/2018/5 Journal of Regional Science | OP 1638/2018/5-1 Food sales taxes and employment | OP 1638/2019/1 Journal of Regional Science | OP 1639 Revista de Derecho Bancario y Bursátil | OP 1639/1963/22-2 Los aspectos sustantivos de la nueva regulación de la letra de cambio, del cheque y del pagaré |
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.
Click on an image to view it in the image viewer
There are no comments for this item.