Cheaper tobacco product prices at US Air Force Bases compared with surrounding community areas, 2019

IntroductionIn March 2017, the US Department of Defense (DoD) implemented a policy requiring all military stores to set tobacco prices equal to ‘prevailing prices’ in the ‘local community’ adjusted for state and local taxes. We compared tobacco product prices in a sample of retailers located on five Air Force Bases (AFBs) in Texas and Mississippi with those sold in nearby off-base stores.MethodsWe constructed a list of on-base and off-base tobacco retailers. Off-base retailers included stores that were located within a 1.5-mile road network service area from main AFB gates. Between July and September 2019, a trained auditor visited 23 on-base and 50 off-base retailers to confirm tobacco product sales, and documented the price of cigarettes and Copenhagen smokeless tobacco. For each area, the median price for each product, as well as the difference in median prices by on-base versus off-base status, was calculated.ResultsThe median price of cigarettes and smokeless products was cheaper at on-base retailers. All products were cheaper at on-base stores in Fort Sam Houston and Lackland AFB. Similarly, all products were cheaper in on-base stores at Keesler AFB, with the exception of Marlboro Red packs ($0.22 more), and at Sheppard AFB with the exception of cheapest cigarette cartons ($6.26 more).ConclusionDespite the implementation of the new DoD policy, tobacco products are cheaper in on-base retailers compared with off-base retailers. Refining of the definitions used and improved compliance with the new DoD policy are needed.

State and Local Taxes and Employment by Wage Level

Economists have devoted much attention to understanding the effects of state–local fiscal policies, particularly taxes, on the growth of state-level employment. However, no one has investigated whether the effects differ by wage level. Using a state-level panel data set, the authors investigate the link between state–local taxes and the growth of employment for three wage-level categories. The authors find relatively consistent evidence supporting the proposition that the response of employment growth to changes in taxes differs by wage level.

SALTy Citizens: Which State and Local Taxes Contribute to State-to-State Migration?

State and local governments depend heavily on revenue generated from state and local taxes (SALTs). Migration between states occurs for many non-tax reasons, but prior research suggests tax-related factors may play an important role. Even so, the specific SALTs motivating state-to-state migration remain unclear given mixed and inconclusive results of prior studies. This study examines state and local tax variables individually and then jointly, and controls for important economic and non-economic factors to determine which SALTs matter to residents when making relocation decisions. Using data collected from multiple sources for 2008 to 2015, results indicate overall state and local tax burden, individual income taxes, select sales taxes, and property taxes are all significantly and negatively associated with taxpayer migration. Further, select sales taxes and property taxes seem to be most significantly associated with migration. We also provide some intuition related to the economic impact associated with net migration.

Stirrings of Revolt: Regressive Levies, the Pocketbook Squeeze, and the 1960s Roots of the 1970s Tax Revolt

In most accounts, the modern American “tax revolt” begins with Proposition 13, passed by California voters in June 1978. In this telling, the revolt represents an antigovernment, antiliberal shift among white homeowners instrumental in the “rise of the right” and the fall of the “New Deal order” that culminated in Ronald Reagan’s election in 1980 and his subsequent tax cuts. This article challenges that account by demonstrating that the revolt began more than a decade before Prop 13 as approval rates for local levies and bonds reached all-time lows. This local revolt was not limited to whites, nor did it portend rising conservatism. Instead, it was rooted in lower- and middle-income Americans’ frustrations with steep rises in unfair, regressive taxes during the post–World War II decades. The Kennedy-Johnson “Growth Liberals,” who were busy cutting progressive federal taxes at the same time that regressive state and local taxes were soaring, missed this pocketbook squeeze, thereby setting the stage for later events like Prop 13.

Impediments and Solutions in the Process of GST Registration

The strength of a nation’s economy depends upon the system of taxation which If taken correct approaches, can keeps revenue consistent, stimulates industrial activity and manages growth in our economy. The Indian government has made an ambitious shift by introducing Goods and Services Tax (GST) tax policies. The strategy is to present modern, transparent and technology-driven indirect tax system. The new tax system aimed to sharpen the competitive edge of a 230 crores ($2.3 Trillian) Indian economy driven by internal trade restrictions and a raft of central, state and local taxes. After two years of its introduction, the new system is yet to settle down and being considered puzzling on many dimensions. Even after proper beginning, the GST registration system is facing barriers relevant to documentation, technology, stakeholder willingness, etc. This paper aimed to rank the potential impediments to GST registration of restaurants in Hyderabad. The outcome of this paper will help new registration seeks to understand new taxes system in general and will intimate the ground reality to authorities responsible for its successful implementation. This paper presents a case study of the issues faced by the restaurants in Hyderabad during GST registration in these two years of implementation. Solutions to these issues have been proposed in this paper, which may be helpful for the new entrepreneurs to register on GST portal.

ON THE PROBLEM OF ADOPTION OF THE UNIFORM FOR THE TAX INSPECTORS OF THE RUSSIAN STATE IN THE LATE XIX – EARLY XX CENTURIES

Introduction. The modernization of tax system of the Russian state in the late XIX century was directly connected with the activities of the new special body responsible for the control over the process of taxation – Tax Inspectorate, established in 1885 on the initiative of the Minister of Finance Nicolas Bunge. The range of functions of the officials of this institution was very diverse and wide initially, and subsequently it was significantly increased: including the control over the areas of grain crops and harvesting, descriptions of households, the analysis of the income of direct state and local taxes to the budgets of different levels and the identification of the causes of arrears. Materials and Methods. The solution of research problems was provided by a complex of complementary theoretical (analysis of scientific literature, comparative analysis, comparison, generalization, systematization) and empirical (study and generalization of published and archival sources, hermeneutical) methods. Results. The whole work of the inspectors was based on their direct communication with taxpayers, which led to the need for the introduction of the uniform for the officials, because it gave them significant importance in the eyes of the population. However, the introduction of the uniform was not accepted unambiguously. There were both supporters and opponents who put forward different approaches and arguments. Discussion and Conclusions. As a result of disputes, a solution satisfying all parties was found and in 1904 the uniform of assessors of the Russian Empire was approved.

Washington View

The tax bills passed by the US House and Senate went after K-12 and postsecondary education in equal measure, undermining educational opportunities at nearly every turn. The author explains how changes to a long-standing tax deduction affecting state and local taxes could affect school districts, the likelihood that low-income families will benefit from new opportunities to use 529 savings plan for private school educations, and the ways in which tax changes could affect graduate students.