The prospects for general sales taxation in american state and local government finance
Challenges for a fiscal workhorse unready for the new millennium
Bibliographic Data
| ID | 20201644 |
|---|---|
| Authors | John L Mikesell (Indiana University, corresponding author) |
| Year | 2004 |
| Volume | 16 |
| Issue | 1 |
| Pages | 63-79 |
| Publication date | 2004-03-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-16-01-2004-b005 |
| OpenAlex | W2775361077 |
| Language | EN |
| Citations received | 2 |
| References cited | 2 |
The retail sales tax has provided a strong foundation for American state government finance since its beginnings in the Great Depression. However, its position as a productive, reliable, and administrable revenue source is now under challenge from three forces. First, it continues as a tax primarily on purchases of tangible personal property, despite the shift in consumption toward services. Second, the physical presence rule for taxation of sales by remote vendors creates an intolerable imbalance between local and remote sellers. And third, legislatures keep gnawing away at the base with politically attractive but fiscally unjustifiable exemptions. In total, the position of the sales tax as a viable and defensible revenue alternative is at risk
Ad valorem tax · Business · Double taxation · Economics · Government revenue · Great Depression · Legislature · Political science · Public economics · Revenue · Sales tax · Tax reform · Use tax · Corporate Taxation and Avoidance · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Finance
| Citations per year | 0.14 |
|---|---|
| Citation span | 2012 - 2017 (6) |
| Highly cited | No |