A Normative Inquiry Into the Base of a Retail Sales Tax: Causal Sales, Used Goods, and Trade-Ins

Richard D. Pomp and Oliver Oldman

National Tax Journal, 1990, vol. 43, issue 4, 427-37

Abstract: Develops three propositions that a normative sales tax should reimburse the transferor for taxes paid on unused consumption at a time a used consumer durable is sold.

Date: 1990
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