JOURNAL ARTICLE
Investigating Sales Tax Revenue Competition among Principal Cities and Their Neighboring Cities in Texas
- Title:
- Investigating Sales Tax Revenue Competition among Principal Cities and Their Neighboring Cities in Texas
- Authors:
- Overton, Michael Nukpezah, Julius
- Year:
- 2020
- Output Type:
- Journal Article
- Venue:
- International Journal of Public Administration
- Venue Type:
- Peer-reviewed journal
- Status:
- Published
- Theme:
- Municipal Finance and Budgeting
- Sub-theme:
- Municipal Competition
- Shared Trajectory:
- Market Differentiation and Municipal Competition
- Abstract:
- While research has explored the economic importance of principal cities on regional economies, little is known about the short-run and long-run dynamic relationships between principal cities and their neighboring cities as it pertains to their sales tax revenue elasticities and the subsequent affect this has on horizontal tax competition. Using vector error correction models on data from six principal cities in Texas, the findings of this study suggest that the relationship between principal and neighboring cities is highly dynamic and unique for each principal city. The study recommends that local economic policies should reflect these unique relationships.
- Topics:
- Sales tax Tax competition Local government
- DOI:
- https://doi.org/10.1080/01900692.2019.1661433
- Citations (OpenAlex):
- 11
- OpenAlex ID:
- W2972923277
- Full Citation:
- Overton, Michael, and Julius Nukpezah. (2020). "Investigating Sales Tax Revenue Competition among Principal Cities and Their Neighboring Cities in Texas." International Journal of Public Administration, 43 (11), 937-948. https://doi.org/10.1080/01900692.2019.1661433
Cite this work
Published
Reference
Overton, Michael; Nukpezah, Julius (2020). Investigating Sales Tax Revenue Competition among Principal Cities and Their Neighboring Cities in Texas. International Journal of Public Administration.
@article{overton2020_investigating_sales_tax_,
title = {Investigating Sales Tax Revenue Competition among Principal Cities and Their Neighboring Cities in Texas},
author = { Overton, Michael and Nukpezah, Julius },
year = {2020},
journal = {International Journal of Public Administration},
doi = {10.1080/01900692.2019.1661433},
url = {https://www.michaeloverton.net/research/items/investigating_sales_tax_revenue_competition_among_principal.html}
}