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.
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| IEF | OP 1443/2017/171/1/2 (Browse shelf) | Available | OP 1443/2017/171/1/2 |
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| OP 1443/2017/170/1/2 Do European fiscal rules induce a bias in fiscal forecasts ? | OP 1443/2017/170/3/4-1 On the political economy of national tax revenue forecast | OP 1443/2017/170/3/4-2 The effect of school district and minicipal government financial health information on local tax election outcomes | OP 1443/2017/171/1/2 The political economy of sales taxes and sales tax exemptions | OP 1443/2017/171/3/4 Decentralization and the duration of fiscal consolidation | OP 1443/2017/172/1/2 Quadratic voting and the public good | OP 1443/2017/173/1/2 Efficient bilateral taxation of externalities |
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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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