Download or read book Changes in State and Local Sales Taxation in the Last Decade written by John Fitzgerald Due and published by . This book was released on 1978 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper summarizes the major trends in state and Canadian provincial retail sales taxes in recent years. State sales tax rates have risen slowly; coverage has on the whole been reduced slightly as more states have exempted food and medicines. Sales tax revenue as a percentage of total state tax revenue rose slowly until 1971 and since had remained almost unchanged; revenues from state income taxes have exceeded sales tax revenues since 1973. In Canada, the trend has been toward sharply higher rates (reaching a maximum of 11%), but broader exemptions. Currently, the Canadian Federal government has induced the provinces (except Quebec) to lower their retail sales taxes in exchange for Federal grants to stimulate recovery and lessen cost-push inflationary pressures. The provinces have been moving slowly to increased adjustments in sales taxes for nonrevenue objectives, whereas the states have not. The sales taxes, despite the violent opposition in earlier years, are now generally accepted as permanent elements in the tax structures. They offer one great political advantage: the yield adjusts to inflation but does not overadjust, unlike the income tax. Unlike the property tax, tax liability does not jump sharply.
Download or read book Tax Withholding and Estimated Tax written by and published by . This book was released on 1993 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Trends in State and Local Sales Taxation in the Last Decade written by John F. Due and published by . This book was released on 1993 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Recent Changes in State local Tax Levels written by Steven David Gold and published by . This book was released on 1988 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and Local Sales Taxes and Business Activity in the United States written by Nicholas Saxon and published by . This book was released on 2015 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Quarterly Summary of Federal State and Local Tax Revenue written by and published by . This book was released on 1990-10 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State and local sales and use taxes in California written by California. Legislature. Senate. Interim Committee on State and Local Taxation and published by . This book was released on 1953 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Sales Taxation written by William F. Fox and published by Praeger. This book was released on 1992-09-21 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included. This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.
Download or read book Recent Trends in State Revenues written by Federation of Tax Administrators (U.S.) and published by . This book was released on 1943 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Tax Collections written by United States. Bureau of the Census and published by . This book was released on 1977 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Download or read book Correlation in State and Local Tax Changes written by Pawel Janas and published by . This book was released on 2023 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: We develop a comprehensive dataset of state and local taxes from 2000-2015 that includes personal income taxes, property taxes, corporate income taxes, sales taxes, estate taxes and excise taxes. We illustrate how state and local taxes have changed over time, over business cycles, and to what extent different taxes comove within a state or county. We document large differences in the mix of taxes across states and local jurisdictions and note that these differences have become more pronounced over time. Political ideology has strong predictive power over changes in tax rates, and these effects vary substantially across tax types. Moreover, we find that taxes of different types tend to co-move within a jurisdiction, highlighting the importance for researchers to take into account the entirety of the tax system, rather than just a single tax type, when examining responses to tax changes.
Download or read book Instructions to Taxpayers written by Washington (State). Department of Revenue. Excise Tax Division and published by . This book was released on 1984 with total page 1 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Governments Quarterly Report written by and published by . This book was released on 1978 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effects of Tax Rate Changes on General Sales Tax Revenue in the State of Mississippi written by Joseph Dwight Dyess and published by . This book was released on 1980 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 2018 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.
Download or read book Governments Quarterly Report written by and published by . This book was released on 1983 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt:
