منابع مشابه
Sales Tax on the Internet: When and How to Tax?
As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet. However, applying these laws to border-spanning electronic commerce proved very inefficient and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging the growth of electronic commerce, we believe that use and sales taxes in general are an im...
متن کاملCan a Sales Tax on Medical Services Help Fund State Coverage Expansions?
Executive Summary For states considering health coverage expansions, a health care sales tax (provider tax) is one revenue source that deserves consideration, for many reasons. First, state revenues often decline significantly when states experience an economic downturn, at the very time when demands for state-funded health programs increase. But revenues from provider taxes do not fall when th...
متن کاملStates ’ Extra - Statutory Attempts to Impose Sales Tax on Online Services Raise
BY ARTHUR R. ROSEN AND LEAH ROBINSON E ven though it looks like a service, walks like a service, and quacks like a service, cloud computing is probably—in the eyes of some state tax administrators—a taxable license to use pre-written computer software. At least that is the disturbing multistate trend that appears to have been initiated by a steady stream of New York sales and use tax advisory o...
متن کاملCS1321 Sales Tax Computation Program
In most states, sales tax is charged when purchasing items at stores and sometimes for catalog or Internet sales. Currently, there are over seven thousand different tax jurisdiction, each with its own tax rate and regulations. The growth of Internet-based shopping and ecommerce promises to complicate the convoluted codes. Recently, the National Governors’ Association proposed a simplified sales...
متن کاملThe Required Tax Rate in a National Retail Sales Tax
443 National Tax Journal Vol. LII, No. 3 Abstract This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: National Tax Journal
سال: 1988
ISSN: 0028-0283,1944-7477
DOI: 10.1086/ntj41788706