Graduation Year


Date of Submission


Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts



Reader 1

Andrew Finley

Terms of Use & License Information

Terms of Use for work posted in Scholarship@Claremont.

Rights Information

© 2023 Qiaoling Chen


This study examines the effect of COVID-19 pandemic on cross-border tax avoidance along Washington border counties. Using multiple Difference-in-Differences models, the study finds that border counties experience lower taxable revenues compared to non-border counties. The lack of significance in the interaction term in Model 1 implies that there is no effect of COVID-19 on cross-border tax avoidance in Washington. However, When using COVID hospitalization rate as an alternative measure to study the effect of COVID-19, it is found that higher COVID hospitalization rate in border counties results in higher taxable revenue. This suggests that COVID-19 has an effect on cross-border tax avoidance, as higher taxable revenues after the onset of COVID-19 indicate that individuals are less likely to travel across borders to neighboring states to avoid or reduce sales tax.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.