IDEAS home Printed from https://ideas.repec.org/a/bla/pbudge/v43y2023i4p24-43.html
   My bibliography  Save this article

Use tax administration and revenue production in the states

Author

Listed:
  • John L. Mikesell
  • John D. Stavick
  • Justin M. Ross

Abstract

Use taxes are utilized by states to discourage taxpayers from engaging in sales tax avoidance via shopping in lower tax states. Enforcement of this tax has long been difficult, as demonstrated in the case of South Dakota v. Wayfair, Inc. (2018). States have instead relied on different administration and tax structures to generate revenues. We contribute to the limited existing use tax literature by studying a panel of use tax revenues collected from 25 states, as well as use tax collection methods states implement for individual and business taxpayers. States are best at enforcing the use tax where they can rely on complementary administrative tax collection systems, such as in business‐to‐business transactions. They will likely struggle to realize improved use tax compliance for household consumption even in the wake of the Wayfair ruling.

Suggested Citation

  • John L. Mikesell & John D. Stavick & Justin M. Ross, 2023. "Use tax administration and revenue production in the states," Public Budgeting & Finance, Wiley Blackwell, vol. 43(4), pages 24-43, December.
    • Handle: RePEc:bla:pbudge:v:43:y:2023:i:4:p:24-43
    DOI: 10.1111/pbaf.12350
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/pbaf.12350
    Download Restriction: no
    File URL: https://libkey.io/10.1111/pbaf.12350?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:pbudge:v:43:y:2023:i:4:p:24-43. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0275-1100 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.