Changing Tax Structures: An Analysis of the Adoption of a Local Sales Tax
Posted: 14 Oct 2003
Abstract
The authors, in a study of Georgia, suggest that changes in the tax structure of one county will influence changes in the tax structures of neighboring counties. In Georgia, there has been a significant shift away from property taxes to alternative local-option sales taxes.
Suggested Citation: Suggested Citation
Sjoquist, David L. and Wallace, Sally, Changing Tax Structures: An Analysis of the Adoption of a Local Sales Tax. Available at SSRN: https://ssrn.com/abstract=458742
David L. Sjoquist (Contact Author)
Georgia State University ( email )
P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)
HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html
Sally Wallace
Georgia State University - Department of Economics ( email )
Department of Economics
35 Broad Street, 6th Floor
Atlanta, GA 30303-3083
United States
(404) 413-0046 (Phone)
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