본문 바로가기
KERD
논문KCI 등재

Using Event History Analysis to Examine Interstate Compact regarding Internet Taxation

양창훈
한국조직학회 (Korean Association for Organizational Studies)|2012.12|한국조직학회보 (Korean Review of Organizational Studies)|제9권 제3호|pp. 125-158|DOI 10.21484/kros.2012.9.3.125

0

조회

0

다운로드

0

인용

0

참고문헌

키워드

event history analysis사건사 분석state compactcooperative tax agreementsinnovation and diffusion modelInternet taxation주정부 협정협력적 조세협력혁신과 확산모델인터넷조세

초록

This paper examine why, after the emergence of e-commerce, some state governments put aside longstanding tax competition to develop cooperative state tax agreements while other states are still considering whether or not to participate in the interstate compact. By applying a unified innovation framework that draw upon organizational innovation in organization science and policy innovation and diffusion in political science to this question, this research investigates and describes the elements that affect a state’s innovation process to adopt the interstate sales tax agreement. The research intends to determine the varying pressures that may have affected state decisions on whether to adopt the Streamlined Sales and Use Tax Agreement (SSUTA) in their states using Event History Analysis. The empirical results show three specific conclusions. First, state fiscal condition is understood as a motivating factor of SSUTA adoption. Second, there is evidence that gubernatorial elections and business interests are potential obstacles associated with the probability of SSUTA adoption. Finally, innovation diffusion is an influential factor in states’ decisions to implement cooperative state tax agreements.

Abstract

This paper examine why, after the emergence of e-commerce, some state governments put aside longstanding tax competition to develop cooperative state tax agreements while other states are still considering whether or not to participate in the interstate compact. By applying a unified innovation framework that draw upon organizational innovation in organization science and policy innovation and diffusion in political science to this question, this research investigates and describes the elements that affect a state’s innovation process to adopt the interstate sales tax agreement. The research intends to determine the varying pressures that may have affected state decisions on whether to adopt the Streamlined Sales and Use Tax Agreement (SSUTA) in their states using Event History Analysis. The empirical results show three specific conclusions. First, state fiscal condition is understood as a motivating factor of SSUTA adoption. Second, there is evidence that gubernatorial elections and business interests are potential obstacles associated with the probability of SSUTA adoption. Finally, innovation diffusion is an influential factor in states’ decisions to implement cooperative state tax agreements.

참고문헌 (63)

  1. Anderson, Christopher J., "Economic Voting and Political Context: A Comparative Perspective", Electoral Studies, 19(2), pp.151~170 (2000)
  2. Ashworth, John., "Determinants of Tax Innovation: The Case of Environmental Taxes in Flemish Municipalities", European Journal of Political Economy, 22(1), pp.223~247 (2006)
  3. Balla, Steven J., "Interstate Professional Associations and the Diffusion of Policy Innovation", American Politics Research, 29(3), pp.221~245 (2001)
  4. Berry, Frances S., "State Lottery Adoptions as Policy Innovations: An Event History Analysis", American Political Science Review, 84(2), pp.395~415 (1990)
  5. Berry, Frances S., "Tax Innovation in the States: Capitalizing on Political Opportunity", American Journal of Political Science, 36(3), pp.715~742 (1992)
  6. Berry, Frances S., "The Politics of Tax Increases in the States", American Journal of Political Science, 38(3), pp.855~859 (1994)
  7. Berry, William D., "Reassessing the “Race to the Bottom in State Welfare Policy”", The Journal of Politics, 65(2), pp.327~349 (2003)
  8. Berry, William D., "Measuring Citizen and Government Ideology in the American States, 1960-93", American Journal of Political Science, 42, pp.327~348 (1998)
  9. Best, Samuel J., "Explaining State Internet Sales Taxation: New Economy, Old-Fashioned Interest Group Politics", State Politics & Policy Quarterly, 2(1), pp.37~51 (2002)
  10. Beyle, Thad L., "Gubernatorial Power: The Institutional Power Ratings for the 50 Governors of the United States", ~
  11. Bowman, Ann O’M., "Horizontal Federalism: Exploring Interstate Interactions", Journal of Public Administration Research and Theory, 14(4), pp.535~546 (2004)
  12. Box-Steffensmeier, Janet M., "Event History Modeling: A Guide for Social Scientists" (2004), Cambridge University Press
  13. Box-Steffensmeier, Janet M., "Event Dependence and Heterogeneity in Duration Models: The Conditional Frailty Model", Political Analysis, 15, pp.237~256 (2007)
  14. Bratton, William W., "Tax Coordination and Tax Competition in the European Union: Evaluating the Code of Conduct on Business Taxation", Common Market Law Review, 38, pp.677~718 (2001)
  15. Brunori, David., "State Tax Policy: A Political Perspective (2nd ed.)" (2005), The Urban Institute Press
  16. Bureau of Economic Analysis, "Local Area Personal Income. Regional Economic Accounts", U.S. Department of Commerce, ~
  17. Cameron, Amna C., "Factors Leading to State Participation in the Streamlined Sales Tax Project", Journal of Public Budgeting, Accounting & Financial Management, 16(1), pp.80~108 (2004)
  18. Duerbeck, Edwin M., "Economic Control by Interstate Compact", Social Forces, 15(1), pp.104~111 (1936)
  19. Local Telephone Competition and Broadband Deployment. Statistical Report. Industry Analysis and Technology Division, "Federal Communications Commission", Wireline Competition Bureau., ~
  20. Florestano, Patricia S., "Past and Present Utilization of Interstate Compacts in the United States", Publius, 24(4), pp.13~25 (1994)
  21. Hansen, Susan B., "The Politics of Taxation: Revenue without Representation" (1983), Praeger
  22. Hellerstein, Walter., "Transaction Taxes and Electronic Commerce: DesigningState Taxes that Work in an Interstate Environment", National Tax Journal, 50(3), pp.575~589 (1997)
  23. Hill, Kim Q., "UniformState Law Adoptions in the American States: An Explanatory Analysis", Publius, 18(1), pp.117~126 (1988)
  24. Hildreth, W. Bartley., "Interstate Tax Uniformity and the Multistate Tax Commission", National Tax Journal, 58(3), pp.575~589 (2005)
  25. Holleque, Matt., "A Race to Where?: Searching for Evidence of Strategic Interaction in the American States", Paper presented at the Inequality and American Democracy: Building on the APSA Task Force (2006), University of Minnesota
  26. Holzinger, Katharina., "Tax Competition and Tax Co-operation in the EU: The Case of Savings Taxation", Rationality and Society, 17(4), pp.475~510 (2005)
  27. Hoyman, Michele., "The Process of Policy Innovation: Prison Sitings in Rural North Carolina", The Political Studies Journal, 34(1), pp.95~112 (2006)
  28. Jones, Bradford S., "Beyond Logit and Probit: Some Alternative Duration Modeling Strategies for State Policy Adoption", Paper presented at the Annual Meeting of the State Policy and Policy Conference (2003)
  29. Kiewiet, D. Roderick., "Congressional Appropriations and the Electoral Connection", Journal of Politics, 47(1), pp.59~82 (1985)
  30. Kingdon, John W., "Agenda, Alternatives, and Public Policy (2nd ed.)" (1995), Addison-Wseley Educational Publishers
  31. Klarner, Carl., "Measurement of Partisan Balance of State Government", State Politics & Policy Quarterly, 3, pp.309~319 (2003)
  32. McLendon, Michael K., "Called to Account: Analyzing the Origins and Spread of State Performance-Accountability Policies for Higher Education", Educational Evaluation and Policy Analysis, 28(1), pp.1~24 (2006)
  33. McLure, Charles E. Jr., "Electronic Commerce State Sales Taxation, and Intergovernmental Fiscal Relations", National Tax Journal, 50(4), pp.731~749 (1997)
  34. McLure, Charles E. Jr., "Thinking Straight About the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Taxable Nexus", National Bureau of Economic Research: Tax Policy and the Economy, 16(1), pp.115~140 (2002)
  35. McNeal, Ramona S., "Innovating in digital government in the American States", Social Science Quarterly, 84(1), pp.52~70 (2003)
  36. Mikesell, John L., "Election Periods and State Tax Policy Cycles", Public Choice, 33(3), pp.99~106 (1978)
  37. Mikesell, John L., "Remote Vendors and American Sales and Use Taxation: The Balance between Fixing the Problem and Fixing the Tax", National Tax Journal, 53(4), pp.1273~1285 (2000)
  38. Mintrom, Michael., "Policy Entrepreneurs and the Diffusion of Innovation", American Journal of Political Science, 41(3), pp.738~770 (1997)
  39. Mintrom, Michael., "Achieving Quality Early Childhood Education For All: Insights from the Policy Innovation Diffusion Research" (2001), Foundation for Child Development
  40. Mitchell, Dan., "Tax Competition and Fiscal Reform: Rewarding Pro-Growth Tax Policy", Paper presented at the A Liberal Agenda for the New Century: A Global Perspective (2004)
  41. Mohr, Lawrence B., "Determinants of Innovation in Organizations", The American Political Science Review, 63(1), pp.111~126 (1969)
  42. "Member and Associate Member State Compliance, Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce", National Conference of State Legislatures (2008)
  43. Oates, Wallace E., "Fiscal Competition or Harmonization? Some Reflections", National Tax Journal, 54(3), pp.507~512 (2001)
  44. Powell, David C., "Internet Taxation and U.S. Intergovernmental Relations: From Quill to the Present", Publius: The Journal of Federalism, 30(1), pp.39~52 (2000)
  45. Powell, David C., "Interstate Cooperation and Internet Taxation: An Analysis of the Reasons for State Membership in the Streamlined Sales Tax Project", Paper presented at the Annual Meeting of the Western Political Science Association (2002)
  46. Rao, M. Govinda, "Interstate Tax Disharmony in India: A Comparative Perspective", Publius, 24(4), pp.99~114 (1994)
  47. Raisinghani, Mahesh S., "E-Commerce Taxation Issues: A Balanced Perspective and Options for Resolution, In Social Responsibility in the Information Age: Issues and Controversies", pp.160~172 (2002), Idea Group Publishing
  48. Reenock, Christopher M., "Shifting Regulatory Responsibilities: Explaining State Environmental Audit Immunity and Privilege Law", Paper presented to the 61st National Conference, the Midwest Political Science Association (2003)
  49. Salmon, Pierre., "Decentralization as an Incentive Scheme", Oxford Review of Economic Policy, 3(2), pp.24~43 (1987)
  50. Spengler, Joseph J., "The Economic Limitations to Certain Uses of Interstate Compacts", The American Political Science Review, 31(1), pp.41~51 (1937)
  51. The Tax Foundation, "State Sales, Gasoline, Cigarette, and Alcohol Tax Rates", State, ~ (2006)
  52. The Council of State Governments., "Cost of Gubernatorial Campaigns, Most Recent Elections, 2000-2004: 148", The Book of the States (2006)
  53. The Council of State Governments., "Cost of Gubernatorial Campaigns, Most Recent Elections, 2000-2005: 159", The Book of the States (2007)
  54. U.S. Census Bureau, "Educational Attainment of the Population 25 Years and Over, By State", U.S. Department of Commerce
  55. U.S. Census Bureau., "State and Local Government Finances by Level of Government and by State", U.S. Department of Commerce
  56. U.S. Census Bureau., "State Government Tax Collections", U.S. Department of Commerce
  57. U.S. Department of Education, "Postsecondary Education", Digest of Education Statistics
  58. Vermunt, Jeroen K., "Event History Analysis, In Encyclopedia of Statistics in Behavioral Science", pp.568~575 (2005), John Wiley & Sons
  59. Volden, Craig., "The Politics of Competitive Federalism: A Race to the Bottom in Welfare Benefits?", American Journal of Political Science, 46(2), pp.352~363 (2002)
  60. Yamaguchi, Kazuo., "Event History Analysis" (1991), Sage Publications
  61. Zhao, Zhirong., "Motivations, Obstacles, and Resources: The Adoption of the General Purpose Local Option Sales Tax in Georgia Counties", Public Finance Review, 33(6), pp.721~746 (2005)
  62. Zodrow, George R., "Streamlining the Sales Tax: The SSTP, Other Approaches and Implications for State Economic Growth", Paper presented at the Texas Economists Economic Conference (2002)
  63. Zodrow, George R., "Tax Competition and Tax Coordination in the European Union", International Tax and Public Finance, 10, pp.651~671 (2003)

관련 논문AI추천

Factor Affecting The Adoption of Tax Incentive Programs Related to Economic Development : The Case of Florida Counties박상철, 윤태섭, 이건형(재) 한국지방행정연구원 · 지방행정연구2012 · 제26권 제1호Revenue Structure, Political Parties, and Interest Group Influence on Economic Growth across U.S. States김구민한국비교정부학회 · 한국비교정부학보2019 · 제23권 제3호The Code of Conduct and the EU Corporate Tax Regime: Voluntary Coordination without Harmonization배병인국제학연구소 · Journal of International and Area Studies2008 · 제15권 제2호The Effects of Intergovernmental Fiscal Cooperation on Applying for Federal Grants in Florida염지선, 이준기한국비교정부학회 · 한국비교정부학보2019 · 제23권 제3호Factors Driving States’ Economic Growth in the United States: Social Contagion and a Punctuated Equilibrium Perspective김구민한국비교정부학회 · 한국비교정부학보2024 · 제28권 제2호Exploring A Potential Taxation Model for Taxing E-Commerce Transactions: A Malaysian PerspectiveMohd Rizal Palil, Norul Syuhada Abu Hassan, Nur Aqidah Suhaili, Nur Ashikin Ishak, Siti Fatimah Abdul Rashid사람과세계경영학회 · Global Business and Finance Review2025 · 제30권 제10호

이 간행물의 다른 논문 (4건)

감성지능과 암묵지식 이전의 관계에 관한 탐색적 논의김구pp. 1-27상징적 접근에 의한 한국 군대조직문화에 대한 분석김민석, 민진pp. 29-57복지관책임자의 복지제도적가치관이 서비스 질에 영향을 미치는 요인 연구: 종합사회복지관을 중심으로김만준pp. 59-94조직변화 연구: 금융기관 사례장용선pp. 95-123
원문 보기