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The Labor Incidence of Capital Taxation : New Evidence from the Retail Sales Taxation of Manufacturing Machinery and Equipment

Mikesell, John L. - 2017

This paper seeks to produce evidence on the labor incidence of the taxation of machinery and equipment purchases by manufacturers under the state general sales tax. For the identification strategy, we exploit tax policy discontinuities among adjacent counties along state borders. The main...

Persistent link: https://www.econbiz.de/10012973016

After Wayfair: what are state use taxes worth?

Mikesell, John L.; Ross, Justin M. - In: National tax journal 72 (2019) 4, pp. 801-820

Persistent link: https://www.econbiz.de/10012295504

Use tax administration and revenue production in the states

Mikesell, John L.; Stavick, John D.; Ross, Justin M. - In: Public budgeting & finance 43 (2023) 4, pp. 24-43

Persistent link: https://www.econbiz.de/10014475406

Grading the sales taxes

Mikesell, John L. - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 66-71). 2005

Persistent link: https://www.econbiz.de/10003307284

State retail sales tax productivity : identiying economic, legal, and administrative influences on c-efficiency ratios across the American States

Mikesell, John L. - In: The public sector : taxation - spending - …, (pp. 1-21). 2014

Persistent link: https://www.econbiz.de/10010417753

Misconceptions about value-added and retail sales taxes : are they barriers to sensible tax policy?

Mikesell, John L. - In: Public budgeting & finance 34 (2014) 2, pp. 1-23

Persistent link: https://www.econbiz.de/10010425100

Sales tax incentives for economic development : why shouldn't production exemptions be general?

Mikesell, John L. - In: National tax journal 54 (2001) 3, pp. 557-567

Persistent link: https://www.econbiz.de/10001620896

Remote vendors and American sales and use taxation : the balance between fixing the problem and fixing the tax

Mikesell, John L. - In: National tax journal 53 (2000) 4,3, pp. 1273-1285

Persistent link: https://www.econbiz.de/10001547549

The American retail sales tax : considerations on their structure, operations, and potential as a foundation for a federal sales tax

Mikesell, John L. - In: National tax journal 50 (1997) 1, pp. 149-165

Persistent link: https://www.econbiz.de/10001218643

Sales tax coverage for services : policy for a changing economy

Mikesell, John L. - In: Journal of state taxation 9 (1991) 4, pp. 31-50

Persistent link: https://www.econbiz.de/10001102649

A service of the