Date of Award
2017-01-01
Degree Name
Master of Science
Department
Economics
Advisor(s)
Nathan J. Ashby
Abstract
The sale tax rebate program has existed in states along the U.S. â?? Mexico border for over 60 years and, in Texas, it has been the subject of much debate regarding both its legitimacy and its efficacy in stimulating real retail sales particularly in border cities. No empirical research exists, though, that provides insight into the statistical relationships between the Texas retail sector and total certificates issued by Private Customs Brokers (PCBs) in border cities. This study fills this research gap by creating a model that tests the statistical significance of real retail sales on total certificates issued in Texas. Data in this Thesis suggest that, in border cities, an increase in real retail sales dollars does not suggest an increase of sales tax rebate certificates issued by PCBs in these cities. The history and the current state of legislation for the program is also discussed, which provides the sufficient context for the behavioral model discussed within.
Language
en
Provenance
Received from ProQuest
Copyright Date
2017-05
File Size
64 pages
File Format
application/pdf
Rights Holder
Jose Angel Moreno
Recommended Citation
Moreno, Jose Angel, "The Texas Sales Tax Rebate Program" (2017). Open Access Theses & Dissertations. 703.
https://scholarworks.utep.edu/open_etd/703