Local option sales taxes and consumer spending patterns: Fiscal interdependence under multi-tiered local taxation

2011 ◽  
Vol 41 (1) ◽  
pp. 46-58 ◽  
Author(s):  
Gregory Burge ◽  
Cynthia Rogers
Author(s):  
Ronny Samsul Bahri ◽  
Laura Lahindah

<p><em>The development of retail companies in Indonesia is quite rapid causing the need for the use of data as a basis for decision making. As one of the developing retail stores, the floor display pattern has not been well managed and has not been linked to the pattern of consumer spending. Market basket analysis is one of the data mining method techniques to determine the association of consumer spending patterns in a purchase transaction. This study aims to determine whether there is an association pattern in each term of consumer spending in five divisions of supermarket products (all divisions, food, non-food, household or GMS &amp; fresh). The term is divided into three, namely, term I (1-10), term II (11-20) and term III (21-month end). The data is processed using software Rapidminer version 5. The data processing results show an association relationship in several terms, namely all divisions in term I have influence, term II has no influence, term III has influence. Food division in term I has an influence, term II has no influence, term III has an effect. The nonfood division in term I has no influence, term II has no influence, term III has no effect. The GMS division in term I has no influence, term II has no influence, term III has no effect. The fresh division in term I has influence, term II has influence, term III has no effect. By using the results of the analysis, floor display and promotion patterns can be adjusted according to the consumer's shopping patterns.</em><strong> </strong></p><p><strong>Abstrak dalam Bahasa Indonesia.</strong>Perkembangan perusahaan ritel di Indonesia yang cukup pesat menyebabkan perlunya pemanfaatan data sebagai dasar dalam pengambilan keputusan.  Sebagai salah satu toko ritel yang sedang berkembang, pola pemajangan floor diplay belum dikelola dengan baik dan belum dikaitkan dengan pola belanja konsumennya.  M<em>arket basket analysi</em><em>s merupakan salah satu teknik metoda</em> <em>data mining</em> untuk menentukan hubungan asosiasi pola belanja kosumen dalam suatu transaksi pembelian.  Penelitian ini bertujuan untuk mengetahui apakah terdapat pola asosiasi pada setiap termin pembelanjaan konsumen pada lima divisi produk supermarket (seluruh divisi, food, nonfood, household atau GMS &amp; fresh). Termin terbagi menjadi tiga yaitu, termin I (tanggal 1-10), termin II (tanggal 11-20) dan termin III (tanggal 21-akhir bulan).  Data diolah dengan menggunakan Software Rapidminer versi 5. Hasil pengolahan data menunjukkan adanya hubungan asosiasi pada beberapa termin yaitu Seluruh divisi dalam termin I ada pengaruh, termin II tidak ada pengaruh, termin III ada pengaruh. Divisi food dalam termin I ada pengaruh, termin II tidak ada pengaruh, termin III ada pengaruh.  Divisi nonfood dalam termin I tidak ada pengaruh, termin II tidak ada pengaruh, termin III tidak ada pengaruh. Divisi GMS dalam termin I ada pengaruh, termin II tidak ada pengaruh, termin III tidak ada pengaruh. Divisi fresh dalam termin I ada pengaruh, termin II ada pengaruh, termin III tidak ada pengaruh. Dengan menggunakan hasil analisis, pola pemajangan floor display dan promosi dapat diselaraskan sesuai dengan pola belanja konsumen tersebut.</p>


2011 ◽  
Vol 29 (1) ◽  
pp. 167-180
Author(s):  
Yilin Hou ◽  
Jason S. Seligman

Abstract States have long used the sales tax as a revenue source. Since the 1970s states started granting localities the option of levying local sales taxes to enrich their revenue portfolio. Local sales taxes are often structured to reduce local property taxes; in most localities this strategy prevails in referendum. Since sales taxes are more elastic than property taxes, substituting away from the latter poses the threat of increased revenue volatility. We employ a panel dataset of counties in the state of Georgia to examine the effects of local option sales tax on own-source revenue volatility. We decompose volatility into the long- and short-run, use a mean-variance approach in considering correct revenue portfolios across tax-instruments, and find that substitution towards sales tax amplifies revenue variability. Our study fills a niche in die revenue volatility literature; our results imply that sales taxes may have been overweighed in current revenue portfolios.


1982 ◽  
Vol 3 (2) ◽  
pp. 233-250 ◽  
Author(s):  
YUNG-PING CHEN ◽  
KWANG-WEN CHU

Family expenditures during different stages of the family life cycle (as indicated by the age of the family head) are analyzed to determine how consumer spending patterns vary. A model of expenditures for consumer goods is constructed, and a life cycle hypothesis of consumer spending is tested. Age of family head was found to have significant influence on expenditures for each of 17 budget items. Compared with nonaged groups, the aged spend more on food, household utilities, medical care, personal care, and gifts and contributions; they allocate less to clothing, house furnishings and equipment, automobile purchase and operations, education, and recreation. For shelter, household operations, and other transportation the patterns are mixed relative to expenditures by middle-aged and young groups. Some of the social and legislative implications of these findings—more accurate measurement of the effect of inflation on retirement benefits, for example—are suggested.


2010 ◽  
Vol 38 (6) ◽  
pp. 659-681 ◽  
Author(s):  
Gary C. Cornia ◽  
Scott Grimshaw ◽  
Ray Nelson ◽  
Lawrence Walters
Keyword(s):  

2020 ◽  
Author(s):  
Anne Brown ◽  
Jaimee Lederman ◽  
Brian D. Taylor ◽  
Martin Wachs
Keyword(s):  

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