This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.If the exemption is based on a firms sales volume in a given state (as McLure advocates), it will favor large states over small ones.40 (Even small firms may exceed the threshold in New York State, whereas even Lands End or Amazon. comanbsp;...
|Title||:||Sell Globally, Tax Locally|
|Author||:||Michael S. Greve|
|Publisher||:||American Enterprise Institute - 2003-01-01|