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Leading national experts examine the importance of sales tax as a revenue source in the U.S. and describe key factors that will determine its role in government revenue structures of the 21st century. This book offers a timely analysis of cutting-edge issues that affect both the private and the public sector, including reform, emerging technologies, interstate dimensions, auditing techniques, federal policy and more. Policymakers, tax administrators, analysts, and business professionals will find this work of great value.
Inhaltsverzeichnis
Foreword by Robert Ebel and Bill Cook
Sales Tax OverviewImportance of the Sales Tax in the 21st Century by William F. Fox
Interstate Dimensions of the Sales TaxInterstate Dimensions of the Sales Tax: The Impact of Jefferson Lines by Walter Hellerstein
Interstate Dimensions of the Sales Tax: Third-Party Drop Shipments by H. Michael Madsen and Kimberly L. King
State and Local Sales/Use Tax Simplification--A Call to Action by Wayne G. Eggert
Sales Taxation and Federal PolicyFederal Consumption Tax Proposals and the State by Gerald E. Auten and Eric J. Toder
Implications of GATT and NAFTA for Sales and Use Taxes by Keith Carlson
Is the Retail Sales Tax Really Inferior to the Value-Added Tax? by John L. Mikesell
New Administrative Techniques in AuditingOhio's Managed Audit Program by William D. Marshall
Contract Auditing: The Florida Experience by Coleen Birch
Emerging Technologies and Auditing PracticeHow Business Would Like States to Audit: Are We Moving in the Right Direction? by William Saad
Taxpayer Technologies and Sales Tax Audit Practices by Terrell E. Schroeder
Tax Compliance Technology and Implications for Business by Sue Coty and Russell Williams
Evolving Taxpayer Information Systems by John R. Baldwin
Statistical Sampling Sales and Use Tax Audits by Russell Greenstein and Lisa Tillis
Changing Who Pays the Sales TaxElements of Successful State Tax Reform by Lawrence C. Walters, Gary C. Cornia, and William Asplund
Moving the Retail Sales Tax to a Retail Tax: Optimal Tax Considerations by Matthew N. Murray
Information Technology and the Sales TaxA Treatment of Intermediate Transactions and Supply Elasticities in the Incidence of Sales Taxes by Kenneth Trager and Frank Williams
Emerging Information Technologies and Implications for Taxation by Jon S. Riewe
Separating Intangibles from Goods by Elaine Bialczak
Bibliography
Index
Über den Autor / die Autorin
WILLIAM F. FOX is Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee in Knoxville.
