AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Create a link to this page
Copy and paste this link tag into your Web page or blog:
Taxes and other revenues. (From the Library).(Municipal Finance Journal, Fall 2001, pp. 1-23.)(Brief Article)
"e-Commerce and the Single-Rate Sales Tax Proposal"
Cornia, Gary; Edmiston, Kelly; Sheffrin, Steven; Sexton, Terri; Sjoquist, David; and Zorn, Kurt
Municipal Finance Journal, Fall 2001, pp. 1-23.
The sales tax landscape is dotted with a diverse array of local sales tax structures and rates that result in significant compliance costs for vendors, particularly those who do business in more than one state. As a result, the United States Supreme Court has ruled that states cannot compel out-of-state vendors to collect use taxes on remote sales, such as catalog and Internet sales. The potential revenue losses from these activities have prompted some to suggest that each state adopt a single local sales tax rate to reduce the burden of compliance. After examining the single-rate sales tax proposal in five stares, the authors concluded that the proposal is not feasible within the current fiscal environment for three main reasons. First, local governments would lose fiscal autonomy--the ability to respond to fluctuating demand for public services by adjusting aggregate tax levels. The loss of fiscal autonomy is particularly acute in states like California where tax ...
- Sales tax compliance and audit selection.
- Magazine article from: National Tax Journal Murray, Matthew N. December 1, 1995 700+ words
INTRODUCTION The general sales tax remains the single-most important...1993.(1) Noncompliance with the sales tax is not thought to be as serious a...Due (1975), who estimated the sales tax gap to be on the order of 5 percent...
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy
- Magazine article from: Special Report - Tax Foundation Robyn, Mark; Cohen, Micah; Henchman, Joseph August 1, 2009 700+ words
Executive Summary Sales tax holidays are periods of time when selected goods...border shopping. In 2009, 16 states will conduct sales tax holidays (see Table 1). At first glance, sales tax holidays seem like great policy. They enjoy broad...
- SALES-TAX SHARE PUTTING THE SQUEEZE ON COUNTIES.(CAPITALAND REPORT)
- Newspaper article from: Albany Times Union (Albany, NY) February 18, 1990 700+ words
...and prominent source of revenue - the sales tax. "We live and die by the numbers...sales all have conspired to slow the sales tax growth to 5 or 6 percent, according...growth." Wood monitors the periodic sales tax distributions from the state - taxes...
- State sales tax compliance for the construction industry.
- Magazine article from: Business Credit Whitelock, Jay April 1, 1995 700+ words
...unique way of administering and collecting sales tax with which we must conform. In addition...responsible for, or adversely affected by, sales tax law or its administration with contractors...surprise to see that the emphasis of sales tax administration has been compounded as...
- Average Combined Sales Tax Rate Reaches Record Level; Study Shows That Overall...
- Press release article from: PR Newswire February 22, 2005 700+ words
...Feb. 22 /PRNewswire/ -- The 2004 Sales Tax Rate Report released by Vertex Inc...technology solutions, shows the average sales tax rate in 2004 reached a record high of...four- year upward trend in the average sales tax rate that began in 1999 when the average...
- State sales tax on professional services. (Washington Comment) (column)
- Magazine article from: The National Public Accountant Sager, William H. September 1, 1991 700+ words
State Sales Tax on Professional Services To meet budgetary...exacerbated by declining income tax and sales tax receipts due to the recession, many states are considering an expansion of their sales tax bases to include a sales tax on services...
- The sales tax diversion.(Editorials)(Business group float a trial...
- Newspaper article from: The Register-Guard (Eugene, OR) December 14, 2002 700+ words
...for tax reform - including a state sales tax. Oregon's tax system would benefit...plan, particularly if it involves a sales tax, will require a lot of groundwork. Oregon has been down the sales tax road before, and by now some of the...
- SALES-TAX PLAN WOULD HURT SOME.(News)
- Newspaper article from: Seattle Post-Intelligencer (Seattle, WA) Modie, Neil January 13, 2004 700+ words
...Lake Forest Park, the local share of the sales tax you pay goes to Kent, where Sleep Country...make it easier for the state to collect sales tax from Internet and remote purchases, the sales-tax revenue in the future would go instead...
Source: HighBeam Research, Taxes and other revenues. (From the Library).(Municipal Finance...