Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, or individual data is often even not available at all. In this paper we take Germany and its data...

The author looks at states' efforts to collect use tax via income tax returns and suggests options for increasing use tax reporting and collection. Providing a line for the use tax on the income tax form and a lookup table would increase collections, the report says