000			01558nab a2200253 c 4500
999			_c151564 _d151564
003			ES-MaIEF
005			20251119105114.0
007			ta
008			251119t2025 xxu||||| |||| 00| 0eng d
040			_cES-MaIEF
100	1		_973168 _aCombs, Alex E.
245	1	0	_aDollars, desks, and development _bthe impact of local sales tax revenue redistribution on recipient programs in North Carolina _c Alex E. Combs and Whitney B. Afonso
520			_aNorth Carolina identified local sales tax leakage as a contributor to local inequity and created a revenue-sharing pool funded by local sales taxes, where revenues are earmarked for schools, economic development, and community colleges. This analysis tests the flypaper effect in a novel policy setting. We examine whether transfers supplement or supplant expenditures in earmarked areas or reduce fiscal effort. Overall, the evidence suggests a considerable flypaper effect, with revenues supplementing expenditures for public schools. We also find that the larger the transfer, the more likely that the revenue is used to increase spending on recipient programs.
650		4	_946373 _aIMPUESTOS LOCALES
650		4	_97403 _aIMPUESTO SOBRE LAS VENTAS
650		4	_944029 _aEVASION FISCAL
650		4	_948219 _aREDISTRIBUCION
650		4	_942588 _aDESIGUALDAD
650		4	_943747 _aESFUERZO FISCAL
650		4	_942888 _aESTADOS UNIDOS
700			_962811 _aAfonso, Whitney B.
773	0		_9174485 _oOP 233/2025/2 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _g v.78, n.2, June 2025, p. 295-326
942			_cART