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Tax Pyramiding and Tax Exporting in Hawaii: An Input-Output Analysis

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Title:Tax Pyramiding and Tax Exporting in Hawaii: An Input-Output Analysis
Authors:Bowen, Richard L.
Leung, PingSun
Keywords:public economics
sales tax
input output analysis
Date Issued:1989
Publisher:University of Hawaii
Citation:Bowen RL, Leung PS. 1989. Tax pyramiding and tax exporting in Hawaii: an input-output analysis. Honolulu (HI): University of Hawaii. 14 p. (Research Extension Service; RES-102).
Series:Research Extension Series
Abstract:Tax pyramiding occurs when a sales or gross
receipts tax is imposed more than once on the
value of a good or service at different levels in the marketing system. Pyramiding results in higher prices for consumers and can be discriminatory if goods or industries are effectively taxed at different rates. The research reported measures the extent of pyramiding of Hawaii's gross receipts tax to discover its impact on prices and its discriminatory biases.
Tax exporting is the shifting of taxes to
persons and entities residing in other jurisdictions. It is politically attractive in export-oriented economies because it produces a lower tax burden on the resident population. The research reported estimates how state and local tax burdens (with the exception of the state
income tax) are distributed between Hawaii
residents and out-of-state residents.
Pages/Duration:14 pages
Appears in Collections: Research Extension Series, 1980 - 1997

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