文章基本信息

标题：A Retail Sales / Sales Tax Paradox
本地全文：下载
作者：Lansford, Notie H., Jr. ; Brorsen, B. Wade ; Woods, Michael D. 等
期刊名称：Journal of Food Distribution Research
印刷版ISSN：0047-245X
出版年度：2001
出版社：Food Distribution Research Society
摘要：Small communities experiencing slow to negative growth sometimes increase their local sales tax rate in order to maintain or expand public services. A cross-sectional, time series model is used to investigate possible unintended consequences. Negative elasticities are found for tax rates above the norm, resulting in reduced retail trade.
关键词：community development;sales tax