TY - JOUR
T1 - Local option sales taxes and fiscal disparity
T2 - The case of Georgia Counties
AU - Zhao, Zhirong
AU - Hou, Yilin
PY - 2008
Y1 - 2008
N2 - While local option sales taxes (LOST) have become an important revenue source for local governments, there has been concern about the distribution of LOST revenues: the uneven distribution of sales tax bases may have introduced a new source of fiscal inequality and exacerbated existing fiscal disparity. Using Georgia county data (N = 159, 1970-2000), this study examines whether and how LOST have affected local fiscal disparity. Our findings suggest that the effects of LOST on fiscal disparity vary with the approach to measure revenueraising capacity; thus the issue of LOST distribution is sensitive to the underlying conceptualization of "fiscal equity".
AB - While local option sales taxes (LOST) have become an important revenue source for local governments, there has been concern about the distribution of LOST revenues: the uneven distribution of sales tax bases may have introduced a new source of fiscal inequality and exacerbated existing fiscal disparity. Using Georgia county data (N = 159, 1970-2000), this study examines whether and how LOST have affected local fiscal disparity. Our findings suggest that the effects of LOST on fiscal disparity vary with the approach to measure revenueraising capacity; thus the issue of LOST distribution is sensitive to the underlying conceptualization of "fiscal equity".
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U2 - 10.1111/j.1540-5850.2008.00896.x
DO - 10.1111/j.1540-5850.2008.00896.x
M3 - Article
AN - SCOPUS:57749142197
SN - 0275-1100
VL - 28
SP - 39
EP - 57
JO - Public Budgeting and Finance
JF - Public Budgeting and Finance
IS - 1
ER -