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.
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.
The Sales Tax
Author: Duke University. School of Law. Dept. of Legislative Research and DraftingPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 100
Book Description
Considerations Respecting a Federal Retail Sales Tax ...
Author: United States Tax Research Division. Treasury DepartmentPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 208
Book Description
Increase the Sales Tax in the District of Columbia
Author: United States. Congress. House. Committee on the District of ColumbiaPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 52
Book Description
Considerations Respecting a Federal Retail Sales Tax
Author: United States. Department of the Treasury. Division of Tax ResearchPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 184
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.
Constitutional Limitations on States' Authority to Collect Sales Taxes in E-commerce
Author: United States. Congress. House. Committee on the JudiciaryPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 228
Book Description
Interstate Sales Tax Collection
Author: United States. Congress. House. Committee on Small Business. Subcommittee on Procurement, Taxation, and TourismPublisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 162
Book Description
Distributed to some depository libraries in microfiche.
The Sales Tax
Author: Duke University. School of Law. Department of Legislative Research and DraftingPublisher:
ISBN:
Category : Sales tax
Languages : en
Pages : 90
Book Description
State Taxation
Author: Jerome R. HellersteinPublisher:
ISBN: 9780791336496
Category : Taxation
Languages : en
Pages : 0
Book Description