Sales Tax Holidays: Politically Expedient but Poor Tax Policy V. 1

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1 Mark Robyn, et al., Sales Tax Holidays: Politically Expedient but Poor Tax Policy 1 (2010)

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11ark Rob EectveS mmr the U.S. government's Energy Star label, and
tatEconomist even guns. High-tax New York State sparked
licah Cohen Sales tax holidays are periods of time when the trend in 1997 as a way to discourage border
Idjnct Scholar selected goods are exempted from state (and shopping. In 2010, 18 states will conduct sales
)seph Henchman sometimes local) sales taxes. Such holidays have tax holidays (see Table 1).
' ax Counsel & Director Of become an annual event in many states, with
tare Projects exemptions for such targeted products as back- At first glance, sales tax holidays seem like
to-school supplies, clothing, computers, hur- great policy. They enjoy broad political support,
ricane preparedness supplies, products bearing with backers arguing that holidays are a highly