Maxing Out : An Analysis of Local Option Sales Tax Rate Increases

  title={Maxing Out : An Analysis of Local Option Sales Tax Rate Increases},
  author={L J Luna},
Richard R. Hawkins Department of Marketing and Economics, University of West Florida, Pensacola, FL 32514 Abstract We examine why and when some local governments choose to reach a legal sales tax rate maximum while others do not. We employ a duration model to study Tennessee local option sales taxes between 1975 and 1999. Our results show that between 1975 and 1984, counties with lower sales tax capacity were more likely to raise their sales tax rates to the maximum allowed by state law… CONTINUE READING

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