How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old
John L. Mikesell, Daniel R. Mullins, and Sharon N. Kioko
| Year of publication: |
2021
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|---|---|
| Authors: | Mikesell, John L. ; Mullins, Daniel R. ; Kioko, Sharon N. |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 1944-7477, ZDB-ID 2032876-X. - Vol. 74.2021, 1, p. 187-220
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| Subject: | sales tax | state and local finance | e-commerce | shared services | marketplace facilitators | tax administration | base erosion | service taxation | consumptions taxation | Umsatzsteuer | Sales tax | Finanzverwaltung | Fiscal administration | Electronic Commerce | E-commerce | Steuereinnahmen | Tax revenue | Steuer | Tax | Ländersteuer | State tax | Besteuerungsverfahren | Taxation procedure |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1086/713001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012548872