Could Harmonized Federal and State Consumption Taxes Work in the E-Commerce Age?

Jurinski, James John
October 2000
Journal of State Taxation;Fall2000, Vol. 19 Issue 2, p15
Academic Journal
Discusses the impact of electronic commerce on a harmonized federal and state consumption tax system. National retail sales tax; Inclusion of exemptions or multiple tax rates to foster progressivity; Use of appropriate technology to reduce compliance burden on sellers.


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