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Sales Tax on Services: Revenue or Reform?

Author

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  • Quick, Perry D.
  • McKee, Michael J.

Abstract

Examines the issues surrounding extension of sales taxes to services. Examines some of the problems that would face a reform effort: Nexus, the treatment of financial services, and an insufficiency of revenue.

Suggested Citation

  • Quick, Perry D. & McKee, Michael J., 1988. "Sales Tax on Services: Revenue or Reform?," National Tax Journal, National Tax Association;National Tax Journal, vol. 41(3), pages 395-409, September.
    • Handle: RePEc:ntj:journl:v:41:y:1988:i:3:p:395-409
    DOI: 10.1086/NTJ41789702
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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.

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