Due to administrative concerns, most state sales taxes exempt “casual sales”, that is, sales made by persons other than regular vendors. A major exception is the casual sale of cars because the administrative difficulties are nonexistent due to the registration requirement.This article...

Emigration results in the loss of skilled manpower for many countries. The widespread movement of skilled workers (PTKs) from less developed countries (LDCs) to developed countries (DCs) is particularly concerning. This emigration, referred to as the “brain drain”, creates two major concerns...

Over the past ten years, the government of Singapore has sought to modernize and computerize Singapore. Tax administration was one area of public administration that clearly required modernization. In 1992 the Inland Revenue Authority of Singapore (IRAS) was created to administer income and...

Develops three propositions that a normative sales tax should reimburse the transferor for taxes paid on unused consumption at a time a used consumer durable is sold.