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Local sales taxes can reduce the differences between taxes at state borders

Agrawal, David R. (2016) Local sales taxes can reduce the differences between taxes at state borders. USApp– American Politics and Policy Blog (19 Jul 2016). Website.

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Local sales taxes are an important source of revenue for municipalities and counties in over thirty states. How do municipalities set local sales taxes? Studying the sales tax differentials between high and low sales tax states, David R. Agrawal finds that local jurisdictions in low-tax states set higher local sales tax rates than jurisdictions on the other side of the border in the high-tax state. In addition, jurisdictions far inside low-tax states set lower tax rates compared to border towns.

Item Type: Online resource (Website)
Official URL:
Additional Information: © 2016 The Authors, USApp – American Politics and Policy Blog, The London School of Economics and Political Science.
Divisions: Public Policy Group
Subjects: J Political Science > JK Political institutions (United States)
Sets: Research centres and groups > LSE Public Policy Group
Collections > LSE American Politics and Policy (USAPP) Blog
Date Deposited: 16 Sep 2016 10:45
Last Modified: 15 Oct 2021 23:22

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