EXCISE TAX POLICY AND CROSS-BORDER PURCHASES OF AUTOMOTIVE FUELS
نویسندگان
چکیده
منابع مشابه
Cross-Border Shopping and the Sales Tax: A Reexamination of Food Purchases in West Virginia
In this paper we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using county level data on food income and sales tax data for West Virginia over the 1982-2000 period we estima...
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In this article we present new evidence of cross-border shopping in response to sales taxation. While several instructive studies provide estimates of the cross-border shopping effect, we utilize a unique opportunity to evaluate the effect of a large discrete change in sales tax policy. Using county level data on food sales and sales tax rates for West Virginia over the 1988-1991 period we esti...
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ژورنال
عنوان ژورنال: International Journal of Management Cases
سال: 2011
ISSN: 1741-6264
DOI: 10.5848/apbj.2011.00041