2005SSRN Electronic JournalOpen access

Taxing Sales Twice: International Experience with Multilevel Sales Taxes

Richard Miller Bird

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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.

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What this paper is about

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.

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OpenAlex reports 9 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available 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.

Key concepts: Sales tax, Consumption (sociology), Tax reform, Consumption tax, Work (physics), State (computer science), Value-added tax, Economics

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