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Economic Aspects of Taxing Services

Author

Listed:
  • Fox, William F.
  • Murray, Matthew N.

Abstract

Draws upon the sales tax and services tax to clarify issues related to the revenue, economic efficiency, equity, and administration and compliance effects of taxing services.

Suggested Citation

  • Fox, William F. & Murray, Matthew N., 1988. "Economic Aspects of Taxing Services," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(1), pages 19-36, March.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:1:p:19-36
    DOI: 10.1086/NTJ41788707
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    Citations

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    Cited by:

    1. 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.
    2. 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.
    3. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, January.
    4. 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.
    5. Robert Tannenwald, 1998. "Come the devolution, will states be able to respond?," New England Economic Review, Federal Reserve Bank of Boston, issue May, pages 53-73.
    6. Gary A. Wagner, 2010. "Commentary on "can state and local governments rely on alternative tax sources?"," Regional Economic Development, Federal Reserve Bank of St. Louis, issue Oct, pages 102-107.

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