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1989•National Tax JournalRequires access

PROBLEMS WITH CONVENTIONAL EXPENDITURE TAX WISDOM OR STATE POLICY ANALYSIS WITH SALES AND EXCISE TAXES AND PROBLEMS WITH THE DATA

HY SANDERS

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Abstract

Explains that with declining state income tax rates and resistance to further income base broadening, selective expansion of the sales tax base targeted towards more income-elastic expenditures may become a desirable alternative.

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What this paper is about

Explains that with declining state income tax rates and resistance to further income base broadening, selective expansion of the sales tax base targeted towards more income-elastic expenditures may become a desirable alternative.

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Available abstract

Explains that with declining state income tax rates and resistance to further income base broadening, selective expansion of the sales tax base targeted towards more income-elastic expenditures may become a desirable alternative.

Key concepts: Excise, Sales tax, Value-added tax, Economics, Tax reform, Ad valorem tax, Indirect tax, Public economics

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PROBLEMS WITH CONVENTIONAL EXPENDITURE TAX WISDOM OR STATE POLICY ANALYSIS WITH SALES AND EXCISE TAXES AND PROBLEMS WITH THE DATA — Research Paper | ScholarLens