Local option sales tax (LOST) policy on the urban fringe

Journal of Regional Analysis and Policy

Volumn 34, Issue 1, 2004, Pages

  Rogers, Cynthia L ^a  

^a UNIVERSITY OF OKLAHOMA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 51849098688     PISSN: 10904999     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (23)

1. Brunori, David. 1988. Metropolitan taxation in the 21st century. Symposium: What Do We Mean by "Taxpayer Relief"? National Tax Journal 51(3), 541-551.
2. Deller, Steven C. 1988. Local Government Structure, Devolution, and Privatization. Review of Agricultural Economics 20(1), 135-54.
3. Federal Reserve Bank of Boston. 1997. The Effects of State and Local Public Policies on Economic Development. New England Economic Review, March-April.
4. Fisher, Ronald C. 1980. Local Sales Taxes: Tax Rate Differentials, Sales Loss, and Revenue Estimation. Public Finance Quarterly 8(2), 171-188.
5. Fox, William F. 1988. Can the State Sales Tax Survive a Future Like Its Past? In D. Brunori (Ed.), The Future of State Taxation. Washington, D.C.: Urban Institute Press.
6. Fox, William F. 1986. Tax Structure and the Location of Economic Activity Along State Borders. National Tax Journal 39, 387-401.
7. Ghelfi, Linda M. & Timothy S. Parker. 1997. A County-Level Measure of Urban Influence. Rural Development Perspectives 12 (2), 12-41.
8. Ghaus, A. F. Aisha. 1996. Optimal Local Sales Tax. Urban Studies 32(8), 1369-1382.
9. Hamovitch, W. 1966. Sales Taxation: An Analysis of the Effects of Rate Increases In Two Contrasting Cases. National Tax Journal 19, 411-20.
10. Levin, Henry M. 1966. An Analysis of the Economic Effects of the New York City Sales Tax. Financing Government in New York City. Report to the Temporary Commission on City Finances. New York University Graduate School of Public Administration.
11. Love, J. L. 1992. Local Sales Tax Options: A Case Study of South Georgia. Review of Regional Studies 22(1), 105-104.
12. Malliet, L. D. 1955. A Comparable Study of the Illinois Retailer's Occupation Tax and the Iowa Retail Sales and Use Taxes. Diss. U of Illinois.
13. McAllester, H. E. 1961. The Border Tax Problem in Washington. National Tax Journal 14, 362-374.
14. Mikesell, John L. 1970. Central City and Sales Tax Rate Differentials: The Border City Problem. National Tax Journal 23, 206-13.
15. Mikesell, John L. & C. Kurt Zorn. 1986. Impact of the Sales Tax Rate on Its Base: Evidence From A Small Town. Public Finance Quarterly 14(3), 329-338.
16. National Conference of State Legislatures. 1997. Critical Issues In State-Local Fiscal Policy: A Guide to Local Option Taxes. Denver, CO and Washington, D.C.: National Conference of State Legislatures.
17. Poterba, James M. 1996. Retail Price Reactions to Changes in State and Local Sales Taxes." National Tax Journal 49(2), 165-176.
18. Rogers, Cynthia L. 2002. The Landscape of Municipal Sales Taxes: Implications for Assessing Rural Economic Development. Unpublished, Department of Economics, University of Oklahoma.
19. Snodgrass, Dodd W. & Daniel M. Otto. 1990. Analysis of Local Taxation in Rural Areas: An Oklahoma Case Study. Growth and Change 21, 34-45.
20. Statacorp. 1999. Stata Statistical Software: Release 6.0. College Station, TX: Stata Corporation.
21. United States Census Bureau. 2000. Population Estimates for Places: Annual Time Series, July 1, 1990 to July 1, 1999. Online. Internet release date: October 20, 2000.
22. Walsh, Michael J. & Jonathan D. Jones. 1988. More Evidence on the "Border Tax" Effect: The Case of West Virginia, 1979-84. National Tax Journal 41(2), 261-65.
23. Wong, John D. 1996. The Impact of Local Option Sales Taxes on Retail Sales, Employment, Payrolls, and Establishments: The Case of Kansas. Review of Regional Studies 26(2), 165-76.