| Description |
x, 265 pages : illustrations, map ; 24 cm |
| Contents |
1. Importance of the Sales Tax in the 21st Century / William F. Fox -- 2. Interstate Dimensions of the Sales Tax: The Impact of / Jefferson Lines and Walter Hellerstein -- 3. Interstate Dimensions of the Sales Tax: Third-Party Drop Shipments / H. Michael Madsen and Kimberly L. King -- 4. State and Local Sales/Use Tax Simplification - A Call to Action / Wayne G. Eggert -- 5. Federal Consumption Tax Proposals and the States / Gerald E. Auten and Eric J. Toder -- 6. Implications of GATT and NAFTA for Sales and Use Taxes / Keith Carlson -- 7. Is the Retail Sales Tax Really Inferior to the Value-Added Tax? / John L. Mikesell -- 8. Ohio's Managed Audit Program / William D. Marshall -- 9. Contract Auditing: The Florida Experience / Coleen Birch -- 10. How Business Would Like States to Audit: Are We Moving in the Right Direction? / William C. Saad -- 11. Taxpayer Technologies and Sales Tax Audit Practices / Terrell E. Schroeder |
|
12. Tax Compliance Technology and Implications for Business / Sue Coty and Russell Williams -- 13. Evolving Taxpayer Information Systems / John R. Baldwin -- 14. Statistical Sampling Sales and Use Tax Audits / Russell Greenstein and Lisa Tilis -- 15. Elements of Successful State Tax Reform / Lawrence C. Walters, Gary C. Cornia and William Asplund -- 16. Moving the Retail Sales Tax to a Retail Tax: Optimal Tax Considerations / Matthew N. Murray -- 17. A Treatment of Intermediate Transactions and Supply Elasticities in the Incidence of Sales Taxes / Kenneth Trager and H. Frank Williams -- 18. Emerging Information Technologies and Implications for Taxation / Jon S. Riewe -- 19. Separating Intangibles from Goods / Elaine Bialczak |
| Notes |
"Published in cooperation with the Institute of Property Taxation and the National Tax Association." |
| Bibliography |
Includes bibliographical references (pages [248]-257) and index |
| Subject |
Sales tax -- United States.
|
| Author |
Fox, William F., 1949-
|
|
Murray, Matthew N. (Matthew Neal)
|
|
Institute of Property Taxation (Washington, D.C.)
|
|
National Tax Association (U.S.)
|
| LC no. |
96037729 |
| ISBN |
0275958272 (hardcover : alk. paper) |
|
