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Superiority of the VAT to turnover tax as an indirect tax on digital services
Russo, Karl - In: National tax journal 72 (2019) 4, pp. 857-880
Persistent link: https://www.econbiz.de/10012295517
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The revenue productivity of India's subnational VAT
Sen, Astha; Wallace, Sally - In: National tax journal 75 (2022) 4, pp. 711-729
Persistent link: https://www.econbiz.de/10013548747
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Problems and promise of smart cards in taxation
Cowell, Frank A. - In: National tax journal 61 (2008) 4, pp. 865-882
Persistent link: https://www.econbiz.de/10003833881
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Simulating the dynamic macroeconomic and microeconomic effects of the fair tax
Jokisch, Sabine; Kotlikoff, Laurence J. - In: National tax journal 60 (2007) 2, pp. 225-252
Persistent link: https://www.econbiz.de/10003525040
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The excise tax on high-costhealth plans : potential adjustments by policymakers, employers, and employees
Miller, G. Edward; Vistnes, Jessica Primoff - In: National tax journal 72 (2019) 1, pp. 139-162
Persistent link: https://www.econbiz.de/10012035993
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Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.; Lee, Jaimin - In: National tax journal 60 (2007) 4, pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
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Is there a role for gross receipts taxation?
Testa, William A.; Mattoon, Richard H. - In: National tax journal 60 (2007) 4, pp. 821-840
Persistent link: https://www.econbiz.de/10003640191
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Some problems in implementing a tax on value added
Missorten, Walter - In: National tax journal 21 (1968) 4, pp. 396-411
Persistent link: https://www.econbiz.de/10002505009
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The SSTP and technology : implications for the future of the sales tax
Fox, William F.; Luna, LeAnn; Murray, Matthew Neal - In: National tax journal 61 (2008) 4, pp. 823-841
Persistent link: https://www.econbiz.de/10003833870
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Maxing out : an analysis of local option sales tax rate increases
Luna, LeAnn; Bruce, Donald J.; Hawkins, Richard R. - In: National tax journal 60 (2007) 1, pp. 45-63
Persistent link: https://www.econbiz.de/10003488165