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RETAIL PRICE REACTIONS TO CHANGES IN STATE AND LOCAL SALES TAXES
Abstract
This paper tests the hypothesis that state and local retail sales taxes are fully shifted to consumers. The empirical analysis focuses on city-specific clothing price indices for eight cities during the 1947-77 period and fourteen cities during the 1925-39 period. The results for the postwar period suggest that retail prices rise by approximately the amount of the sales tax, in contrast to other studies that reveal tax overshifting. For the Depression period, clothing prices appear to rise by only two-thirds of the amount of sales taxes. This finding accords with earlier evidence based on retailer surveys in the interwar period.
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Citations
Cited by
What Fiscal Policy Is Effective at Zero Interest Rates?
Eggertsson, G. B. (2011) · NBER Macroeconomics Annual · doi:10.1086/657529 · Cited by 658
The Growth of Obesity and Technological Change: A Theoretical and Empirical Examination
Lakdawalla, D., & Philipson, T. (2002) · National Bureau of Economic Research · doi:10.3386/w8946 · Cited by 481
Paraje, G. R., Jha, P., Savedoff, W., & Fuchs, A. (2023) · BMJ Global Health · doi:10.1136/bmjgh-2023-011866 · Cited by 52
Metadata
- Authors
- POTERBA, J. M.
- Venue
- National Tax Journal
- Publisher
- University of Chicago Press
- Published
- 1996-06-01
- Volume
- 49
- Issue
- 2
- Pages
- 165-176
- ISSN
- 0028-0283 (ISSN-L)
- 1944-7477
- OpenAlex
- W2149191977
- Cited by
- 291
- References
- 0
- FWCI
- 8.05
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: RETAIL PRICE REACTIONS TO CHANGES IN STATE AND LOCAL SALES TAXES. https://app.cochat.ai/papers/10.1086/ntj41789195
- The paper
- POTERBA, J. M. (1996). RETAIL PRICE REACTIONS TO CHANGES IN STATE AND LOCAL SALES TAXES. National Tax Journal. https://doi.org/10.1086/ntj41789195
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
