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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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Does it matter who writes the check to the government? : the economics of tax remittance
Slemrod, Joel - In: National tax journal 61 (2008) 2, pp. 251-275
Persistent link: https://www.econbiz.de/10003750809
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Is a value added tax regressive? : Annual versus lifetime incidence measures
Caspersen, Erik - In: National tax journal 47 (1994) 4, pp. 731-746
Persistent link: https://www.econbiz.de/10001177347
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Is it time for a consumption tax?
Boyer, Daniel J. - In: National tax journal 48 (1995) 3, pp. 363-372
Persistent link: https://www.econbiz.de/10001191336
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The distributional effects of a sales tax on services
Siegfried, John J. - In: National tax journal 44 (1991) 1, pp. 41-53
Persistent link: https://www.econbiz.de/10001106908
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Distributional aspects of a Federal value-added tax
Brashares, Edith - In: National tax journal 41 (1988) 2, pp. 155-174
Persistent link: https://www.econbiz.de/10001054752
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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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Fiscal zoning and sales taxes : do higher sales taxes lead to more retailing and less manufacturing?
Burnes, Daria; Neumark, David; White, Michelle J. - In: National tax journal 67 (2014) 1, pp. 7-50
Persistent link: https://www.econbiz.de/10010390185
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How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old
Mikesell, John L.; Mullins, Daniel R.; Kioko, Sharon N. - In: National tax journal 74 (2021) 1, pp. 187-220
Persistent link: https://www.econbiz.de/10012548872
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Wayfair in constitutional perspective : who sets the ground rules of US fiscal federalism?
Stark, Kirk J. - In: National tax journal 74 (2021) 1, pp. 221-256
Persistent link: https://www.econbiz.de/10012548873