Date of Submission
Campus Only Senior Thesis
Bachelor of Arts
© 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.
Chen, Qiaoling, "The Effect of COVID-19 on Cross-Border Tax Avoidance For Washington Border Counties" (2023). CMC Senior Theses. 3267.
This thesis is restricted to the Claremont Colleges current faculty, students, and staff.