New York Times: Back-to-School Sales Tax ‘Holidays’ Lure Shoppers Despite Slim Savings

But the tax holidays put a damper on state revenue and don’t necessarily deliver the business results they promise, said Dylan Grundman, a senior policy analyst at the Institute on Taxation and Economic Policy.

“People shift purchases, but don’t increase their overall spending,” Mr. Grundman said. “So the boost to business doesn’t really materialize.” Read more