Frieden, Karl
U.S. state sales tax systems inefficient, ineffective, and obsolete / by Karl A. Frieden and Douglas L. Lindholm .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that U.S. state sales tax systems are among the most inefficient and ineffective general consumption taxes in the world, and that this systemic failure is reflected in a dangerous underreliance on consumption taxes and an overreliance on income, payroll, and property taxes overall in the United States.
CONSUMO
IMPUESTOS
ESTADOS UNIDOS
Lindholm, Douglas L.
Tax Notes International 1048-3306v. 100, n. 9, November 30, 2020, p. 1167-1209
U.S. state sales tax systems inefficient, ineffective, and obsolete / by Karl A. Frieden and Douglas L. Lindholm .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors argue that U.S. state sales tax systems are among the most inefficient and ineffective general consumption taxes in the world, and that this systemic failure is reflected in a dangerous underreliance on consumption taxes and an overreliance on income, payroll, and property taxes overall in the United States.
CONSUMO
IMPUESTOS
ESTADOS UNIDOS
Lindholm, Douglas L.
Tax Notes International 1048-3306v. 100, n. 9, November 30, 2020, p. 1167-1209