Social and Behavioral Sciences Commons^™

The Texas Sales Tax Rebate Program, Jose Angel Moreno

Open Access Theses & Dissertations

The sale tax rebate program has existed in states along the U.S. â?? Mexico border for over 60 years and, in Texas, it has been the subject of much debate regarding both its legitimacy and its efficacy in stimulating real retail sales particularly in border cities. No empirical research exists, though, that provides insight into the statistical relationships between the Texas retail sector and total certificates issued by Private Customs Brokers (PCBs) in border cities. This study fills this research gap by creating a model that tests the statistical significance of real retail sales on total certificates issued in Texas. …