The political economy of sales taxes and sales tax exemptions
نویسندگان
چکیده
منابع مشابه
Inability 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...
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Using frequent state and local policy revisions of apparel tax exemptions in Connecticut, New York and Vermont, I study how the sales tax affects the retail market for apparel. First, I present new evidence on the effect of the sales tax on pre-tax prices, the pass-through rate. Unlike the previous literature on this topic, I employ detailed item-level data on prices, use large good-specific ch...
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This paper presents a theoretical model with a uniformly populated line that is divided into local jurisdictions (and/or states). If one level of government imposes sales and residential property taxes, and if the spatial extent of each taxing jurisdiction is positive and finite, then (in Nash equilibrium) the sales tax rate is less than residential property tax rate, housing consumption is sub...
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Research publications reflect the views of the authors and do not necessarily reflect the views of the staff, officers, or Board of Directors of the Public Policy Institute of California. Short sections of text, not to exceed three paragraphs, may be quoted without written permission provided that full attribution is given to the source and the above copyright notice is included. iii Foreword A...
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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...
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ژورنال
عنوان ژورنال: Public Choice
سال: 2017
ISSN: 0048-5829,1573-7101
DOI: 10.1007/s11127-017-0434-z