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We regress the natural log of per capita county shipments against real price (in 2007 dollars), the real tax rates in Indiana and Wisconsin, binary variables for each neighboring state equal to one if the county borders said state, interaction terms between the Wisconsin and Indiana tax rates and the corresponding binary border variables, a binary variable equal to one if the county contains a Canadian border crossing, and two additional binary variables indicating whether the county is within 50 miles of an Indian reservation or military base

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10.1177/2047487320941993 [DOI] [PubMed] [Google Scholar] 96.Smith MJ, Buckton C, Patterson C, Hilton S