Border‐Crossing Sales, Tax Avoidance, and State Tax Policies: An Application to Alcohol

C-Tier

Journal: Southern Economic Journal

Year: 1997

Volume: 64

Issue: 1

Pages: 293-306

Authors (3)

T. Randolph Beard (Auburn University) Paula A. Gant (not in RePEc) Richard P. Saba (not in RePEc)

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count