Download or read book New Bases for Evaluating Retail Sales Taxation written by Daniel C. Morgan and published by . This book was released on 1962 with total page 686 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Taxation of Retail Sales in the United States written by Clinton Victor Oster and published by . This book was released on 1953 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Broadening the Base written by Leslee Katayama and published by . This book was released on 1987 with total page 61 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Retail Sales Tax written by Daniel C. Morgan and published by . This book was released on 1964 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An evaluation of retail sales taxation as a revenue source for Texas written by Daniel Croxton Morgan and published by . This book was released on 1955 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Considerations Respecting a Federal Retail Sales Tax written by United States Tax Research Division. Treasury Department and published by . This book was released on 1943 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book State Retail Sales Taxation written by Clinton V. Oster and published by . This book was released on 1957 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Considerations Respecting a Federal Retail Sales Tax written by United States. Department of the Treasury. Division of Tax Research and published by . This book was released on 1943 with total page 184 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Comparative Analysis of Sales Tax Productivity written by Ohio. Dept. of Taxation. Division of Research and published by . This book was released on 1956 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Retail Sales Tax Rate and Base Cost Study written by Washington (State). Department of Revenue and published by . This book was released on 1988 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Catalog of Copyright Entries Third Series written by Library of Congress. Copyright Office and published by Copyright Office, Library of Congress. This book was released on 1964 with total page 1116 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes Part 1, Number 2: Books and Pamphlets, Including Serials and Contributions to Periodicals July - December)

Download or read book A Normative Inquiry Into the Base of a Retail Sales Tax written by Richard D. Pomp and published by . This book was released on 1991 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Normative Inquiry Into the Base of a Retail Sales Tax written by Richard D. Pomp and published by . This book was released on 2017 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt: Due to administrative concerns, most state sales taxes exempt “casual sales”, that is, sales made by persons other than regular vendors. A major exception is the casual sale of cars because the administrative difficulties are nonexistent due to the registration requirement.This article analyzes casual sales, and two other sales tax issues: (1) the sale of consumer goods by dealers, and (2) trade ins. The article first discusses the common exemption of casual sales, which is logically correct in the context of an efficient market, and should not be viewed as simply an administrative concession. The article further argues that states typically do not properly handle the sale of used consumer goods by dealers. Furthermore, the article determines that states that apply their sales tax to the difference of the price of a new purchase and the trade in allowance should then tax the full price of the trade in when sold. The article concludes by arguing that states exempt casual sales for the wrong reasons, and states that implicitly provide a reimbursement for prepaid consumption only for vehicle trade ins discriminate against the sale of all other used goods.

Download or read book Virtues and Fallacies of VAT An Evaluation after 50 Years written by Robert F. van Brederode and published by Kluwer Law International B.V.. This book was released on 2021-08-09 with total page 615 pages. Available in PDF, EPUB and Kindle. Book excerpt: Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.

Download or read book Assessing Tax Reform written by Henry Aaron and published by Brookings Institution Press. This book was released on 2010-12-01 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reform of the United States tax system has become a central political issue. Assessing Tax Reform is a concise, nontechnical book to help general readers and students understand the tax reform issues Congress is now debating. Henry Aaron and Harvey Galper lay out the major alternative proposals and analyze principles of taxation that can be used for judging them. They explore the issues surrounding a move to a comprehensive income tax, a cash-flow tax, and the value-added tax or other consumption-based taxes. They show the conflicts and opportunities resulting from large current government deficits and the move for tax reform. In addition to clarifying the problems that must be solved if large-scale, long-term reform is to be achieved, the authors describe alternative strategies for increasing revenues quickly. They also present their own program for a fair, efficient, and less complex tax structure. They conclude with an examination of the political pitfalls that continue to make any major improvements in the tax system hard to enact.

Download or read book Transforming the Tax Code written by United States. Congress. House. Committee on Small Business. Subcommittee on Rural Enterprises, Agriculture, and Technology and published by . This book was released on 2006 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Revision of 1943 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1943 with total page 1658 pages. Available in PDF, EPUB and Kindle. Book excerpt: