SALES TAX REGRESSIVITY UNDER ALTERNATIVE TAX BASES AND INCOME CONCEPTS

1969 ◽  
Vol 22 (4) ◽  
pp. 516-527
Author(s):  
JEFFREY M. SCHAEFER
Keyword(s):  
Sales Tax ◽  
Tax Regressivity ◽  
Tax Bases

E-Commerce in the Context of Declining State Sales Tax Bases

2000 ◽  
Vol 53 (4, Part 3) ◽  
pp. 1373-1390 ◽  
Author(s):  
Donald Bruce ◽  
William F. Fox
Keyword(s):  
Sales Tax ◽  
Tax Bases

An Empirical Test of Sales-Tax Regressivity

1959 ◽  
Vol 67 (1) ◽  
pp. 72-78 ◽  
Author(s):  
David G. Davies
Keyword(s):  
Empirical Test ◽  
Sales Tax ◽  
Tax Regressivity

Equity Effects and Revenue Potential of Sales Taxation of Services: Some Empirical Findings

1975 ◽  
Vol 3 (2) ◽  
pp. 163-189 ◽  
Author(s):  
S. M. Ghazanfar
Keyword(s):  
Sales Tax ◽  
Tax Structure ◽  
Tax Base ◽  
Ability To Pay ◽  
Consumer Services ◽  
Sales Taxation ◽  
Conventional Methods ◽  
Equity Effects ◽  
Tax Regressivity

This study investigates the effects on sales tax regressivity and revenue productivity when various combinations of consumer services are added to the base. Idaho's commodities-oriented tax structure (which is similar to that of most other states) is the basis of this investigation. Unlike the conventional methods, progressivity-regressivity indices are developed to evaluate the equity effects, and this approach is argued to be superior. Two ability-to-pay measures are adopted for this purpose. Further, the study evaluates the revenue significance of including services in the base. From the standpoints of equity and revenue, the results strongly favor inclusion of service in the sales tax base.

Is past prologue? Prospects for state and local sales tax bases

2010 ◽  
Vol 42 (18) ◽  
pp. 2261-2274
Author(s):  
Benjamin Russo
Keyword(s):  
Sales Tax ◽  
State And Local ◽  
Tax Bases

DENVER ADOPTS LOCAL SALES TAX

1948 ◽  
Vol 1 (2) ◽  
pp. 184-186
Author(s):  
BYRON L. JOHNSON
Keyword(s):  
Sales Tax
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