Coveting Thy Neighbors' Taxation

Jonathan C. Rork

116 citations0/0 files storedNational Tax Journal

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Local Government Finance and Decentralization Economic and Fiscal Studies Fiscal Policy and Economic Growth

Abstract

Recent research has shown that a state's overall tax burden is dependent on that of neighboring states. By disaggregating a state's tax burden into its individual components, this paper demonstrates that during the period of 1967-1996, state taxes with a mobile tax base had positive response rates as high as 60 percent. Thus, a 10 percent increase in neighboring states' rates was met by an increase of up to 6 percent in the home state's rate. Taxes with relatively immobile tax bases exhibit negative responsiveness, meaning that states respond to rate increases in neighboring states by decreasing home rates.

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2019American Economic Review 1998A Generalized Spatial Two-Stage Least Squares Procedure for Estimating a Spatial Autoregressive Model with Autoregressive Disturbances 1999Theories of Tax Competition 1992Incumbent Behavior: Vote Seeking, Tax Setting and Yardstick Competition 1993Budget spillovers and fiscal policy interdependence 2003Strategic Interaction Among Governments: An Overview of Empirical Studies 2002Strategic Interaction and the Determination of Environmental Policy across U.S. States 1998Testing for Strategic Interaction Among Local Governments: The Case of Growth Controls

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