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Part 1: Document Description
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Citation |
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Title: |
Replication data for: Tax Innovation by American States: Capitalizing on Political Opportunity, 1992 |
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Identification Number: |
doi:10.7910/DVN/K42CPO |
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Distributor: |
Harvard Dataverse |
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Date of Distribution: |
2007-11-28 |
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Version: |
1 |
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Bibliographic Citation: |
William D. Berry; Frances Berry, 2007, "Replication data for: Tax Innovation by American States: Capitalizing on Political Opportunity, 1992", https://doi.org/10.7910/DVN/K42CPO, Harvard Dataverse, V1 |
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Citation |
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Title: |
Replication data for: Tax Innovation by American States: Capitalizing on Political Opportunity, 1992 |
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Identification Number: |
doi:10.7910/DVN/K42CPO |
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Authoring Entity: |
William D. Berry (Florida State University) |
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Frances Berry (Florida State University) |
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Date of Production: |
1992 |
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Distributor: |
Harvard Dataverse |
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Distributor: |
William D. Berry |
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Distributor: |
Frances Berry |
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Date of Deposit: |
2007 |
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Date of Distribution: |
2007 |
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Holdings Information: |
https://doi.org/10.7910/DVN/K42CPO |
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Study Scope |
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Abstract: |
This paper assesses the factors that prompt states to adopt taxes during the twentieth century. We test five explanations of state tax innovation derived from the literature--economic development, fiscal health, election cycle, party control, and regional diffusion--using event history analysis, a pooled cross-sectional time-series technique. While little support is found for the economic development and party control explanations, our empirical results are highly consistent with a political opportunity explanation of state tax adoptions; (1) the presence of a long time until the next election, (2) the existence of a fiscal crisis, and (3) the presence of neighboring states that have previously adopted a tax all create opportunities for politicians to shield themselves from the political costs of supporting a tax increase and are all shown by empirical analysis to increase the probability of a tax adoption. This empirical evidence is consistent across different tax instruments and different periods of analysis throughout the twentieth century. |
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Methodology and Processing |
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Sources Statement |
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Data Access |
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Notes: |
<a href="http://creativecommons.org/publicdomain/zero/1.0">CC0 1.0</a> |
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Other Study Description Materials |
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Related Publications |
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Citation |
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Title: |
Frances Stokes Berry, William D. Berry. “The Politics of Tax Increases in the States.” American Journal of Political Science, 38 (August 1994): 855-59. <a href="http://links.jstor.org/sici?sici=0092-5853(199408)38%3A3%3C855%3ATPOTII%3E2.0.CO%3B2-9" target= "_new"> article available here </a> |
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Bibliographic Citation: |
Frances Stokes Berry, William D. Berry. “The Politics of Tax Increases in the States.” American Journal of Political Science, 38 (August 1994): 855-59. <a href="http://links.jstor.org/sici?sici=0092-5853(199408)38%3A3%3C855%3ATPOTII%3E2.0.CO%3B2-9" target= "_new"> article available here </a> |
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Label: |
COL7 |
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Text: |
Contains the data that yield the results in column 7 of Table 1 (and other supplementary models reported in the text) |
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Notes: |
text/plain |
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Label: |
COLS1&2 |
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Text: |
Contains the data that yield the results in columns 1 and 2 of Table 1(and other supplementary models reported in the text) |
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Notes: |
text/plain |
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Label: |
COLS3&4 |
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Text: |
Contains the data that yield the results in columns 3 and 4 of Table 1 (and other supplementary models reported in the text) |
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Notes: |
text/plain |
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Label: |
COLS5&6 |
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Text: |
Contains the data that yield the results in columns 5 and 6 of Table 1 (and other supplementary models reported in the text) |
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Notes: |
text/plain |
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Label: |
README |
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Text: |
Readme text file explaining contents of data files in this study |
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Notes: |
text/plain |
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Label: |
taxdata.zip |
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Text: |
Contains the data files for this study in original formats |
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Notes: |
application/x-zip-compressed |