Construct · 1 fields · 1 citations

tax exporting: a standalone construct

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Public finance

the shifting of part of a state or local tax burden onto nonresidents, for example through taxes on property, firms or tourism that outsiders ultimately pay.

In public finance, tax exporting refers to the shifting of part of a state or local tax burden onto nonresidents, for example through taxes on property, firms or tourism that outsiders ultimately pay. This meaning comes from McLURE (1967) in National Tax Journal.[1]

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Nearby constructs

burden3 fields · 6 citationsjingle · one word, three constructs property4 fields · 4 citationsjingle · one word, four constructs state4 fields · 6 citationsjingle · one word, four constructs

References

McLURE,, C. E. (1967). The Interstate Exporting of State and Local Taxes: Estimates for 1962. National Tax Journal, 20(1), 49-77. https://doi.org/10.1086/ntj41792128

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