Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas

Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas Texas, like more than a dozen other states, offers an annual sales tax holiday. At the state legislative level, the Texas sales tax holiday is intended to provide tax relief to working families timed to coincide with back‐to‐school purchases and to give a boost to brick‐and‐mortar retailers. Focusing on the consumer, this paper presents the results of a 2004 mall‐intercept survey of 710 shoppers concerning the Texas State tax holiday and finds: 1) the holiday is not only incredibly popular, but also very important to the decision to shop; 2) the tax holiday is most important to consumers with household incomes between $10,000 and $40,000 and purchase intentions between $100 and $750; and 3) the customers most motivated by the sales tax holiday to shop assign less importance to product price and more importance to mall location in their shopping decision. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png American Journal of Business Emerald Publishing

Shoppers’ Perceptions of the State Sales Tax Holiday: A Case Study from Texas

John W. Mogab; Michael J. Pisani
American Journal of Business , Volume 22 (2): 12 – Jan 1, 2007
Download PDF
12 pages

Loading next page...
 
/lp/emerald-publishing/shoppers-perceptions-of-the-state-sales-tax-holiday-a-case-study-from-95W8JEmWJc
Publisher
Emerald Publishing
Copyright
Copyright © 2007 Emerald Group Publishing Limited. All rights reserved.
ISSN
1935-5181
DOI
10.1108/19355181200700009
Publisher site
See Article on Publisher Site

Abstract

Texas, like more than a dozen other states, offers an annual sales tax holiday. At the state legislative level, the Texas sales tax holiday is intended to provide tax relief to working families timed to coincide with back‐to‐school purchases and to give a boost to brick‐and‐mortar retailers. Focusing on the consumer, this paper presents the results of a 2004 mall‐intercept survey of 710 shoppers concerning the Texas State tax holiday and finds: 1) the holiday is not only incredibly popular, but also very important to the decision to shop; 2) the tax holiday is most important to consumers with household incomes between $10,000 and $40,000 and purchase intentions between $100 and $750; and 3) the customers most motivated by the sales tax holiday to shop assign less importance to product price and more importance to mall location in their shopping decision.

Journal

American Journal of Business – Emerald Publishing

Published: Jan 1, 2007

Keywords: Sales tax holiday; Texas

There are no references for this article.