The political economy of sales taxes and sales tax exemptions Thomas Stratmann
By: Stratmann, Thomas
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Material type: 
ArticlePublisher: 2017Subject(s): VENTAS | IMPUESTOS INDIRECTOS | EXENCIONES TRIBUTARIAS | POLITICA ECONOMICA | ESTADOS UNIDOS
In:
Public Choice v. 171, n. 1-2, April 2017, p. 207-221Summary: I analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or tax exemptions, given the constraint that politicians want to raise a certain amount of revenue. Using data on sales taxes, I develop a model predicting a positive relationship between the number of exemptions and the sales tax rate. The estimation results provide support for this prediction. Each additional exemption is associated with an increase of between 0.10 and 0.25 percentage points in the tax rate.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1443/2017/171/1/2 (Browse shelf) | Available | OP 1443/2017/171/1/2 |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. Bibliografía. Apéndice.
I analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or tax exemptions, given the constraint that politicians want to raise a certain amount of revenue. Using data on sales taxes, I develop a model predicting a positive relationship between the number of exemptions and the sales tax rate. The estimation results provide support for this prediction. Each additional exemption is associated with an increase of between 0.10 and 0.25 percentage points in the tax rate.
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