How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old

Authors :: Sharon N. Kioko
John L. Mikesell
Daniel R. Mullins
Source :: National Tax Journal. 74:187-220
Publication Year :: 2021
Publisher :: University of Chicago Press, 2021.
Abstract: Retail sales taxes, critical for American government finance, embody a “narrow base, high rate” Great Depression legacy. Legislation can correct this, but technologies and new economy economic stru...

Subjects :: Economics and Econometrics
business.industry
ComputingMilieux_LEGALASPECTSOFCOMPUTING
Legislation
E-commerce
ComputingMilieux_GENERAL
Market economy
Depression (economics)
Retail sales
Accounting
Great Depression
Economics
ComputingMilieux_COMPUTERSANDSOCIETY
New economy
Sales tax
business
Finance
Public finance

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