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Physical Sciences and Mathematics Commons

Open Access. Powered by Scholars. Published by Universities.®

Statistics and Probability

Brigham Young University

Theses/Dissertations

2011

Sales tax base

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Assessing The Effect Of Wal-Mart In Rural Utah Areas, Angela Nelson Jul 2011

Assessing The Effect Of Wal-Mart In Rural Utah Areas, Angela Nelson

Theses and Dissertations

Walmart and other “big box” stores seek to expand in rural markets, possibly due to cheap land and lack of zoning laws. In August 2000, Walmart opened a store in Ephraim, a small rural town in central Utah. It is of interest to understand how Walmart's entrance into the local market changes the sales tax revenue base for Ephraim and for the surrounding municipalities. It is thought that small “Mom and Pop” stores go out of business because they cannot compete with Walmart's prices, leading to a decrease in variety, selection, convenience, and most importantly, sales tax revenue base in …