Taxing Sales Twice: International Experience with Multilevel Sales Taxes
Richard Miller Bird
Abstract
Richard Miller Bird
Abstract
The author says the experience of other countries such as Canada that have dual consumption tax systems could help the United States in the debate on federal tax reform. Federal- and state-level consumption tax systems can work together, the author says.
OpenAlex reports 9 citations for this work. Citation counts describe recorded attention and do not establish research quality.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The author says the experience of other countries such as Canada that have dual consumption tax systems could help the United States in the debate on federal tax reform. Federal- and state-level consumption tax systems can work together, the author says.
Key concepts: Sales tax, Consumption (sociology), Tax reform, Consumption tax, Work (physics), State (computer science), Value-added tax, Economics