Using Excise Taxes to Finance State Government: Do Neighboring State Taxation Policy and Cross‐Border Markets Matter?

In this paper the excise tax policy of U.S. state governments is analyzed with special attention to how this policy is influenced by the level of excise taxation in neighboring states, \"border-tax effects,\" and the relative size of the market located across state boundaries. Using a panel data set, state policies towards the taxation of cigarettes, all alcoholic beverages, beer, distilled liquor, motor fuel, and insurance are investigated within the context of a vote-maximizing model of collective decision making. The role of the industry in that state whose goods and services are singled out for special taxation is also examined.     

Employment and Training Alternatives for Non‐College Women: Do Redistributive Policies Really Redistribute?

Employment and training programs aimed at women and men without 4‐year college degrees address the needs of the majority of the working population. Noncollege women tend to hold lower‐paying jobs with fewer opportunities for advancement, compared with the opportunities noncollege men have. One type of policy seeks to increase the numbers of women in occupations where men hold most of the positions, or “nontraditional occupations for women” (NTOs). Since many NTOs require a college education, do such policies improve noncollege women's economic self‐efficacy? Is there a link between holding a nontraditional occupation and earning significantly higher wages? This study establishes that, indeed, these programs provide access to jobs that are linked to higher earnings. Such policies redistribute earnings opportunities to noncollege women successfully, and therefore improve the economic efficacy of noncollege women.