| 000 | 01186nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c143471 _d143471 |
||
| 003 | ES-MaIEF | ||
| 005 | 20210129134411.0 | ||
| 007 | ta | ||
| 008 | 210129t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aOP 138-B/2020/100/8-5 _bspa _cOP 138-B/2020/100/8-5 |
||
| 100 | 1 |
_960452 _aFrieden, Karl |
|
| 245 | 0 |
_aU.S. state sales tax systems _binefficient, ineffective, and obsolete _c by Karl A. Frieden and Douglas L. Lindholm |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_940658 _aCONSUMO |
|
| 650 | 4 |
_948157 _aIMPUESTOS |
|
| 650 | 4 |
_942888 _aESTADOS UNIDOS |
|
| 700 | 1 |
_968688 _aLindholm, Douglas L. |
|
| 773 | 0 |
_9164074 _oOP 138-Bis/2020/100/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 100, n. 9, November 30, 2020, p. 1167-1209 |
|
| 942 | _cART | ||