منابع مشابه
Sales Tax on the Internet: When and How to Tax?
As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet. However, applying these laws to border-spanning electronic commerce proved very inefficient and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging the growth of electronic commerce, we believe that use and sales taxes in general are an im...
متن کاملCS1321 Sales Tax Computation Program
In most states, sales tax is charged when purchasing items at stores and sometimes for catalog or Internet sales. Currently, there are over seven thousand different tax jurisdiction, each with its own tax rate and regulations. The growth of Internet-based shopping and ecommerce promises to complicate the convoluted codes. Recently, the National Governors’ Association proposed a simplified sales...
متن کاملThe Required Tax Rate in a National Retail Sales Tax
443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...
متن کاملInability to Collect Sales Tax on Remote Sales Still Harms the Economy. State Tax Notes, Nov. 6, 2017
It is well understood that Quill Corp. v. North Dakota prevents states from effectively collecting sales and use taxes that are owed on purchases by state residents from remote sellers. That is because Quill prohibits states from requiring sales tax collection by sellers that lack a physical presence in the state, even when they do substantial business in the state. Although the purchasers in s...
متن کاملA Comprehensive Retail Sales Tax as a Single Tax
A well-crafted retail sales tax on all goods and services could replace all 36 other state-level taxes in Kansas— including the personal and corporate income taxes. The tax rate could be eight percent (8%) or less, after the state government makes budget adjustments related to the recent recession-driven revenue shortfalls. Such a bold move holds the promise of making Kansas one of the most gro...
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ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1921
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41785451