Using Event History Analysis to Examine Interstate Compact regarding Internet Taxation

서지정보

· 발행기관 : 한국조직학회
· 수록지 정보 : 한국조직학회보 / 9권 / 3호 / 125 ~ 158페이지
· 저자명 : 양창훈

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.

참고자료

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