Author: Oregon. Office of the Secretary of StatePublisher:
ISBN:
Category : Oregon
Languages : en
Pages : 208
Book Description
Oregon Blue Book
Author: Oregon. Office of the Secretary of StatePublisher:
ISBN:
Category : Oregon
Languages : en
Pages : 208
Book Description
Sales Taxation
Author: John Fitzgerald DuePublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 378
Book Description
Completely revised and updated edition of publication on US state and local sales taxes as of the early nineties.
State and Local Sales Taxation
Author: John Fitzgerald DuePublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 360
Book Description
Detailed analysis of the structure and operation of the state and local sales taxes in the United States.
State and Local Sales Taxes
Author: Tax FoundationPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 82
Book Description
State Taxation
Author: Jerome R. HellersteinPublisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0
Book Description
State and Local Sales Taxes and Business Activity in the United States
Author: Nicholas SaxonPublisher:
ISBN:
Category :
Languages : en
Pages : 39
Book Description
There has been an increasing reliance on sales taxation in both the states and counties in the United States. In this paper, we are examining the relationship between state and local sales taxation and business activity in the U.S. by utilizing county-level data for the period 2002-2011.We have found significant negative association between the state and county combined sales tax rate and annual payroll of businesses particularly in the manufacturing sector. There is also evidence of spatial dependence particularly in the payroll response of businesses within the contiguous region. While we found no significant relationship with employment, there is also statistically significant negative association with retail establishments and small establishments with less than 10 employees. It is possible that businesses respond to a sales tax rate increase first, or more directly, by reducing payroll rather than employment. While the economic significance of these results, however, is not found to be overwhelmingly strong, policymakers should still pay attention particularly to how manufacturing businesses respond to sales tax rate tax changes in the form of changes in payroll, and the responses from the small retail establishments.
State Taxation of Internet Transactions
Author: Steven MaguirePublisher: DIANE Publishing
ISBN: 1437988105
Category : Business & Economics
Languages : en
Pages : 19
Book Description
The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.
Sales and Use Tax Information
Author: State and local sales and use taxes in California
Author: California. Legislature. Senate. Interim Committee on State and Local TaxationPublisher:
ISBN:
Category : California
Languages : en
Pages : 148
Book Description
Local Revenue Diversification
Author: Publisher:
ISBN:
Category : Government publications
Languages : en
Pages : 60
Book Description