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Sales tax collections in nonmetropolitan communities
Brorsen, B. Wade; Lansford, Notie H. - In: Public finance review : PFR 41 (2013) 4, pp. 489-503
Persistent link: https://www.econbiz.de/10010234768
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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
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Taxing goods and services in a digital era
Agrawal, David R.; Fox, William F. - In: National tax journal 74 (2021) 1, pp. 257-301
Persistent link: https://www.econbiz.de/10012548877
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Does petroleum tax revenue drive sales tax effort of Indian states? : a stochastic frontier approach
Mohanty, Avipsa; Sethi, Dinabandhu; Mohanty, Asit Ranjan - In: International journal of finance & economics : IJFE 27 (2022) 1, pp. 1257-1268
Persistent link: https://www.econbiz.de/10012815029
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The internet as a tax haven?
Agrawal, David R. - 2021
If online transactions are tax-free, increased online shopping may lower tax rates as jurisdictions seek to reduce tax avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help enforce destination-based taxes. I find that higher...
Persistent link: https://www.econbiz.de/10012485221
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Tax evasion and unions in a Cournot duopoly
Fanti, Luciano; Buccella, Domenico - 2020
Persistent link: https://www.econbiz.de/10012487100
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COVID-19 : state sales and use tax implications
Ward, Burke; Sipior, Janice C.; Lombardi, Danielle R. - In: Information systems management 37 (2020) 4, pp. 343-347
Persistent link: https://www.econbiz.de/10012392025
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Correlation in state and local tax changes
Baker, Scott; Janas, Pawel; Küng, Lorenz - 2020
We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, in response to business cycles, and...
Persistent link: https://www.econbiz.de/10012421081
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General sales tax and economic growth in small open developing countries : evidence from Jordan
Al Quraan, Anwar Rashed - In: Montenegrin journal of economics 16 (2020) 3, pp. 7-15
Persistent link: https://www.econbiz.de/10012265510