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Local Government Compliance with Earmarked Tax Regulation

John C. Crotts

Stephen W. Litvin

Alan K. Styles

College of Charleston, South Carolina

This article investigates local governments’ spending of accommodations tax revenues in the state of South Carolina. Although these revenues are partially earmarked for tourism promotion, results show that local governments engage in illegal fiscal substitution. This fiscal substitution can be explained by the local government's financial flexibility and the proportion of accommodations taxes relative to its overall budget.

Key Words: accommodations tax • tax compliance • earmarked taxes

Public Finance Review, Vol. 34, No. 2, 212-228 (2006)
DOI: 10.1177/1091142105284213


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				S. W. Litvin, J. C. Crotts, C. Blackwell, and A. K. Styles Expenditures of Accommodations Tax Revenue: A South Carolina Study Journal of Travel Research, November 1, 2006; 45(2): 150 - 157. [Abstract] [PDF]