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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, January.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. Suits, Daniel B, 1977. "Measurement of Tax Progressivity," American Economic Review, American Economic Association, vol. 67(4), pages 747-752, September.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    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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