The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax

Argues that the credit-invoice VAT is preferable to a state and local-type retail sales tax as a choice for a national indirect consumption tax. The retail tax is poorly designed, taxes too few services, exempts too many purchases of goods, and taxes too many business inputs, especially capitol asset purchases.

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Year of publication:	1997
Authors:	Mikesell, John L.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 50.1997, 1, p. 149-65
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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