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EFFECTS OF A FEDERAL VALUE-ADDED TAX ON STATE AND LOCAL GOVERNMENT BUDGETS

Authors :
Jim Nunns
Eric Toder
Source :
National Tax Journal. 70:515-548
Publication Year :
2017
Publisher :
University of Chicago Press, 2017.

Abstract

A longstanding concern of state and local governments is that a federal value-added tax (VAT) could severely limit their reliance on sales taxes. But a federal VAT could have even larger effects on...

Subjects

Subjects :
Economics and Econometrics
Double taxation
Value-added tax
Tax credit
Ad valorem tax
Economic policy
Direct tax
Accounting
State income tax
Economics
Tax reform
Tax avoidance
Finance

Details

ISSN :
19447477 and 00280283
Volume :
70
Database :
OpenAIRE
Journal :
National Tax Journal
Accession number :
edsair.doi...........dc4a88ba8b4784a0a6fdceab8ed52584
Full Text :
https://doi.org/10.17310/ntj.2017.3.01
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