National Tax Journal · 1988 · 88 citations · 5 references
Public AffairsPublic FinancePublic PolicyFiscal PolicyTax IncidenceTaxationCross-border TaxationInterstate TaxationTax HavensTax ReformBorder TaxationCross-border Tax EffectsCross-border Tax ReturnsTax Incidence Across StatesTaxation Of Cross-border Income
Provides additional evidence that across-border differences in state sales tax rates alter the pattern of retail sales in areas near the state border.
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