000			01759nab a2200301 c 4500
999			_c144541 _d144541
003			ES-MaIEF
005			20210825132148.0
007			ta
008			210825t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_929534 _aMikesell, John L.
245		0	_aHow does the Depression-designed retail sales tax cope with the new economy? _ba tax for the new and a tax for the old _c John L. Mikesell, Daniel R. Mullins and Sharon N. Kioko
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
504			_aBibliografía.
520			_aRetail sales taxes, critical for American government finance, embody a “narrow base, high rate” Great Depression legacy. Legislation can correct this, but technologies and new economy economic structures challenge direct state control. Structural changes focusing the tax on consumption expenditure and away from business purchases can correct the legacy problem and align the tax with new economy issues emerging from remote vendors, the sharing economy, and digital products. The future of the tax as a productive, efficient, and equitable revenue source depends on resolving structural, behavioral, and administrative threats that challenge its robustness for the old and new economic paradigm.
650		4	_aVENTAS _948680
650		4	_aIMPUESTOS _947460
650		4	_aINGRESOS FISCALES _947378
650		4	_aECONOMIA DIGITAL _966104
650		4	_aCOMERCIO ELECTRONICO _950220
650		4	_aESTADOS UNIDOS _942888
700	1		_930651 _aMullins, Daniel R.
700			_958959 _aKioko, Sharon N.
773	0		_9165394 _oOP 233/2021/1 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 74, n. 1, March 2021, p. 187-220
942			_cART