Using Excise Taxes to Finance State Government: Do Neighboring State Taxation Policy and Cross‐Border Markets Matter?
研究美国州政府的消费税政策如何受邻近州税率、边境税收效应和跨境市场规模的影响，基于面板数据分析了香烟、酒精饮料、啤酒、烈酒、汽车燃料和保险的税收政策。
In this paper the excise tax policy of U.S. state governments is analyzed with special attention to how this policy is influenced by the level of excise taxation in neighboring states, “border‐tax effects,” and the relative size of the market located across state boundaries. Using a panel data set, state policies towards the taxation of cigarettes, all alcoholic beverages, beer, distilled liquor, motor fuel, and insurance are investigated within the context of a vote‐maximizing model of collective decision making. The role of the industry in that state whose goods and services are singled out for special taxation is also examined.