U.S. state sales tax systems inefficient, ineffective, and obsolete by Karl A. Frieden and Douglas L. Lindholm
By: Frieden, Karl
.
Contributor(s): Lindholm, Douglas L.
Material type: 
ArticlePublisher: 2020Subject(s): CONSUMO | IMPUESTOS | ESTADOS UNIDOS
In:
Tax Notes International v. 100, n. 9, November 30, 2020, p. 1167-1209Summary: 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.
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| Artículos | IEF | IEF | OP 138-B/2020/100/9-4 (Browse shelf) | Available | OP 138-B/2020/100/9-4 |
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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.
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