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Florida's Sales Tax on Services

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  • Hellerstein, Walter

Abstract

Traces the historical development of Florida's sales tax on services, explores the policy questions that the tax raised, considers the legal challenges to the levy's validity, and describes the events that led to it's ultimate repeal.

Suggested Citation

  • Hellerstein, Walter, 1988. "Florida's Sales Tax on Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 1-18, March.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:1:p:1-18
    DOI: 10.1086/NTJ41788706
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    Cited by:

    1. 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.
    2. Benjamin Russo, 2005. "An Efficiency Analysis of Proposed State and Local Sales Tax Reforms," Southern Economic Journal, John Wiley & Sons, vol. 72(2), pages 443-462, October.

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