Sales Taxation: Critical Issues in Policy and Administration
William F. Fox
Greenwood Publishing Group, 1992 - Business & Economics - 187 pages
This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.
This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.
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Sales Tax Trends and Issues
Sales Tax Policy during the Next Decade
A Symposium on the Sales Tax as Applied to Services
Sales Taxation of Services An Overview of the Critical Issues
Sales Taxation of Services Has Its Time Come?
Sales Tax on Services A Tax Administrators Perspective
Sales Tax on Services State Trends
Emerging Problems in Applying Sales Taxes
First Amendment Limitations on Sales and Use Taxation What Is Left after Leathers V Medlock?
Globalization of the Marketplace Sales and Use Tax Implications
Issues in Sales Tax Structures
Simplifying the Sales Tax Credits or Exemptions?
Expanding the Sales Tax Base Implications for Growth and Stability
About the Contributors
The Sales Taxation of Mergers and Acquisitions
Sales Taxation of Nonprofit Organizations Purchases and Sales