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Sales tax equity: Who bears the burden?

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  • Derrick, Frederick W.
  • Scott, Charles E.

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  • Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.
    • Handle: RePEc:eee:quaeco:v:38:y:1998:i:2:p:227-237
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    References listed on IDEAS

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    1. Pollock, Stephen H., 1991. "Mechanisms for Exporting the State Sales Tax Burden in the Absence of Federal Deductibility," National Tax Journal, National Tax Association, vol. 44(3), pages 297-310, September.
    2. Slemrod,Joel, 1997. "Tax Progressivity and Income Inequality," Cambridge Books, Cambridge University Press, number 9780521587761, October.
    3. Lung-Fai Wong & Joel Michael & Doug Wilson, 1990. "The Distributive Effect of Expanding the Sales Tax," Public Finance Review, , vol. 18(4), pages 465-479, October.
    4. Siegfried, John J. & Smith, Paul A., 1991. "The Distributional Effects of a Sales Tax on Services," National Tax Journal, National Tax Association, vol. 44(1), pages 41-53, March.
    5. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    6. Donald N. Baum, 1991. "Economic Effects of Including Services in the Sales Tax Base: an Applied General Equilibrium Analysis," Public Finance Review, , vol. 19(2), pages 166-192, April.
    7. Gentry, William M. & Ladd, Helen F., 1994. "State Tax Structure and Multiple Policy Objectives," National Tax Journal, National Tax Association, vol. 47(4), pages 747-72, December.
    8. Sabelhaus, John, 1993. "What Is the Distributional Burden of Taxing Consumption?," National Tax Journal, National Tax Association;National Tax Journal, vol. 46(3), pages 331-344, September.
    9. Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(2), pages 165-176, June.
    10. Frederick W. Derrick & Charles E. Scott, 1993. "Businesses and the Incidence of Sales and Use Taxes," Public Finance Review, , vol. 21(2), pages 210-226, April.
    11. Gentry, William M. & Ladd, Helen F., 1994. "State Tax Structure and Multiple Policy Objectives," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 747-772, December.
    12. McElroy, Katherine Maddox & Siegfried, John J & Sweeney, George H, 1982. "The Incidence of Price Changes in the U.S. Economy," The Review of Economics and Statistics, MIT Press, vol. 64(2), pages 191-203, May.
    13. Siegfried, John J. & Smith, Paul A., 1991. "The Distributional Effects of a Sales Tax on Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 44(1), pages 41-53, March.
    14. Poterba, James M., 1996. "Retail Price Reactions to Changes in State and Local Sales Taxes," National Tax Journal, National Tax Association, vol. 49(2), pages 165-76, June.
    15. Sabelhaus, John, 1993. "What is the Distributional Burden of Taxing Consumption?," National Tax Journal, National Tax Association, vol. 46(3), pages 331-44, September.
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    Cited by:

    1. B. Wade Brorsen & Notie H. Lansford, 2013. "Sales Tax Collections in Nonmetropolitan Communities," Public Finance Review, , vol. 41(4), pages 489-503, July.
    2. Lan, Fei & Wang, Wei & Cao, Qingzi, 2020. "Tax cuts and enterprises’ R&D intensity: Evidence from a natural experiment in China," Economic Modelling, Elsevier, vol. 89(C), pages 304-314.
    3. Lisa Schweitzer & Brian Taylor, 2008. "Just pricing: the distributional effects of congestion pricing and sales taxes," Transportation, Springer, vol. 35(6), pages 797-812, November.
    4. Albrecht, Maxwell & Brown, Anne & Lederman, Jaimee & Taylor, Brian D. & Wachs, Martin, 2017. "The Equity Challenges and Outcomes of California County Transportation Sales Tax," Institute of Transportation Studies, Research Reports, Working Papers, Proceedings qt39q2758w, Institute of Transportation Studies, UC Berkeley.
    5. Charles Scott & Frederick Derrick & Norman Sedgley, 2003. "Consumption taxes in the internet world," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 9(4), pages 304-311, November.
    6. Taylor, Brian D. PhD & Kalauskas, Rebecca MA & Iseki, Hiroyuki, 2010. "Addressing Equity Challenges to Implementing Road Pricing," Institute of Transportation Studies, Research Reports, Working Papers, Proceedings qt83r073fp, Institute of Transportation Studies, UC Berkeley.

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