The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax

John Mikesell

National Tax Journal, 1997, vol. 50, issue 1, 149-65

Abstract: Argues that the credit-invoice VAT is preferable to a state and local-type retail sales tax as a choice for a national indirect consumption tax. The retail tax is poorly designed, taxes too few services, exempts too many purchases of goods, and taxes too many business inputs, especially capitol asset purchases.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:1:p:149-65

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