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Retail Price Reactions to Changes in State and Local Sales Taxes

Poterba, James M.

Abstract:

Empirical analysis of whether state and local retail taxes are fully shifted to consumers. Compares two different time periods, 1925-1939 and 1947- 1977, and contrasts increases in each period.

Citation

Poterba, James M. (1996), Retail Price Reactions to Changes in State and Local Sales Taxes, National Tax Journal, 49:2, pp. 165-76