EFFECT OF A FOOD EXEMPTION ON THE INCIDENCE OF A RETAIL SALES TAX

1949 ◽  
Vol 2 (4) ◽  
pp. 362-367
Author(s):  
JAMES W. MCGREW
Keyword(s):  
Sales Tax ◽  
Retail Sales ◽  
Retail Sales Tax

TOWARD RATIONALITY IN A RETAIL SALES TAX

1952 ◽  
Vol 5 (1) ◽  
pp. 79-85
Author(s):  
MILTON C. TAYLOR
Keyword(s):  
Sales Tax ◽  
Retail Sales ◽  
Retail Sales Tax

The Required Tax Rate in a National Retail Sales Tax

1999 ◽  
Vol 52 (3) ◽  
pp. 443-457
Author(s):  
William G. Gale
Keyword(s):  
Sales Tax ◽  
Retail Sales ◽  
Tax Rate ◽  
Retail Sales Tax

The Retail Sales Tax: An Economic Study

1970 ◽  
Vol 3 (4) ◽  
pp. 652
Author(s):  
Jacques Henry ◽  
Kennyon E. Poole ◽  
William H. Merritt ◽  
Kenneth Cheng ◽  
John A. G. Grant ◽  
...  
Keyword(s):  
Sales Tax ◽  
Economic Study ◽  
Retail Sales ◽  
Retail Sales Tax

Other Broad-Based Consumption Taxes

2019 ◽  
pp. 27-40
Author(s):  
Sijbren Cnossen
Keyword(s):  
Income Tax ◽  
Sales Tax ◽  
Retail Sales ◽  
The World ◽  
Business Income ◽  
Retail Sales Tax ◽  
Consumption Taxes

Chapter 3 reviews broad-based consumption taxes with which the VAT can be compared, especially the retail sales tax (RST). The Profit & Loss (P&L) Account forms the basis for explaining how the tax liabilities under the various variants are computed. The accounting matrix is also used to note the similarities to and differences from a conventional business income tax whose profits are ascertained on the basis of the matching principle. Subsequently, the practical differences between the taxes are discussed, as well as their prevalence around the world. A brief section on the major lessons from worldwide experience with VAT concludes.

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