Presents 19 papers selected from a February 1996 seminar co-sponsored by the National Tax Association and the Institute of Property Taxation. The papers are divided into several general headings: sales tax overview; interstate dimensions of the sales tax; sales taxation and federal policy; new adminImposition of broad-based retail sales and use taxes, 1 while not unique to the United States, is relatively rare in other areas ... New York City first adopted a local option sales tax in 1934, though state- administered local sales taxes were notanbsp;...
|Title||:||The Sales Tax in the 21st Century|
|Author||:||Matthew Neal Murray, William F. Fox, Institute of Property Taxation (Washington, D.C.), National Tax Association|
|Publisher||:||Greenwood Publishing Group - 1997-01-01|