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Using State Consumer Tax Credits for Achieving Equity

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  • Case, Bradford
  • Ebel, Robert D.

Abstract

Reports on an empirical analysis of the exemption versus tax credit approach as it pertains to the general retail sales tax in a state.

Suggested Citation

  • Case, Bradford & Ebel, Robert D., 1989. "Using State Consumer Tax Credits for Achieving Equity," National Tax Journal, National Tax Association;National Tax Journal, vol. 42(3), pages 323-337, September.
    • Handle: RePEc:ntj:journl:v:42:y:1989:i:3:p:323-37
    DOI: 10.1086/NTJ41788803
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    Cited by:

    1. Mikesell, John L., 1997. "The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(1), pages 149-165, March.

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