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

handle is hein.taxfoundation/srbjdxz0001 and id is 1 raw text is: uly 21
t                                                                                           t 182
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

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