State And Local Sales Taxation
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Sales Taxation
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Author : John Fitzgerald Due
language : en
Publisher:
Release Date : 1994
Sales Taxation written by John Fitzgerald Due and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.
Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.
State And Local Sales Taxation
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Author : John Fitzgerald Due
language : en
Publisher:
Release Date : 1971
State And Local Sales Taxation written by John Fitzgerald Due and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1971 with Sales tax categories.
Detailed analysis of the structure and operation of the state and local sales taxes in the United States.
Changes In State And Local Sales Taxation In The Last Decade
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Author : John Fitzgerald Due
language : en
Publisher:
Release Date : 1978
Changes In State And Local Sales Taxation In The Last Decade written by John Fitzgerald Due and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Sales tax categories.
This paper summarizes the major trends in state and Canadian provincial retail sales taxes in recent years. State sales tax rates have risen slowly; coverage has on the whole been reduced slightly as more states have exempted food and medicines. Sales tax revenue as a percentage of total state tax revenue rose slowly until 1971 and since had remained almost unchanged; revenues from state income taxes have exceeded sales tax revenues since 1973. In Canada, the trend has been toward sharply higher rates (reaching a maximum of 11%), but broader exemptions. Currently, the Canadian Federal government has induced the provinces (except Quebec) to lower their retail sales taxes in exchange for Federal grants to stimulate recovery and lessen cost-push inflationary pressures. The provinces have been moving slowly to increased adjustments in sales taxes for nonrevenue objectives, whereas the states have not. The sales taxes, despite the violent opposition in earlier years, are now generally accepted as permanent elements in the tax structures. They offer one great political advantage: the yield adjusts to inflation but does not overadjust, unlike the income tax. Unlike the property tax, tax liability does not jump sharply.
State And Local Sales Taxes
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Author : Tax Foundation
language : en
Publisher:
Release Date : 1970
State And Local Sales Taxes written by Tax Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1970 with Sales tax categories.
State And Local Sales Taxes And Business Activity In The United States
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Author : Nicholas Saxon
language : en
Publisher:
Release Date : 2015
State And Local Sales Taxes And Business Activity In The United States written by Nicholas Saxon and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011.We have found significant negative association between the state and county combined sales tax rate and annual payroll of businesses particularly in the manufacturing sector. There is also evidence of spatial dependence particularly in the payroll response of businesses within the contiguous region. While we found no significant relationship with employment, there is also statistically significant negative association with retail establishments and small establishments with less than 10 employees. It is possible that businesses respond to a sales tax rate increase first, or more directly, by reducing payroll rather than employment. While the economic significance of these results, however, is not found to be overwhelmingly strong, policymakers should still pay attention particularly to how manufacturing businesses respond to sales tax rate tax changes in the form of changes in payroll, and the responses from the small retail establishments.
State Taxation Of Internet Transactions
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Author : Steven Maguire
language : en
Publisher: DIANE Publishing
Release Date : 2011
State Taxation Of Internet Transactions written by Steven Maguire and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.
Local Revenue Diversification
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Author :
language : en
Publisher:
Release Date : 1989
Local Revenue Diversification written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Government publications categories.
State And Local Sales And Use Taxes In California
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Author : California. Legislature. Senate. Interim Committee on State and Local Taxation
language : en
Publisher:
Release Date : 1953
State And Local Sales And Use Taxes In California written by California. Legislature. Senate. Interim Committee on State and Local Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1953 with California categories.
Some Problems In State And Local Sales Taxation
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Author : Carl Sumner Shoup
language : en
Publisher:
Release Date : 1931
Some Problems In State And Local Sales Taxation written by Carl Sumner Shoup and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1931 with Sales tax categories.
Systems Of General Sales Taxation
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Author : Robert F. W. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2009-01-01
Systems Of General Sales Taxation written by Robert F. W. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-01-01 with Law categories.
This book gives and general overview of sales taxes and describes main characteristics of consumption taxation. It also provides an economic analysis of all the taxes covered and related tax issues such as tax shifting, tax incidence, the economic effect of reduced rates and exemptions, tax accumulation, regressivity, and the Laffer curve approach. In addition, it offers a tax policy approach in regard to specific economic sectors such as the treatment of small enterprises, financial services, and real property. The author further focuses on contrasts between US sales tax and European VAT (in regard of e-commerce and the treatment of capital goods). The work also offers legal analysis in areas such as cross-border transactions and US constitutional restraints.