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The American Retail Sales Tax: Considerations on Their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax

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  • Mikesell, John L.

Abstract

Argues that the credit-invoice VAT is preferable to a state and local-type retail sales tax as a choice for a national indirect consumption tax. The retail tax is poorly designed, taxes too few services, exempts too many purchases of goods, and taxes too many business inputs, especially capitol asset purchases.

Suggested Citation

  • 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.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:1:p:149-65
    DOI: 10.1086/NTJ41789247
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    References listed on IDEAS

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    1. Duncombe, William, 1992. "Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax," National Tax Journal, National Tax Association, vol. 45(3), pages 299-313, September.
    2. Joulfaian, David & Mackie, James B. III, 1992. "Sales Taxes, Investment, and the Tax Reform Act of 1986," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(1), pages 89-105, March.
    3. Duncombe, William, 1992. "Economic Change and the Evolving State Tax Structure: The Case of the Sales Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 45(3), pages 299-313, September.
    4. 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.
    5. Case, Bradford & Ebel, Robert D., 1989. "Using State Consumer Tax Credits for Achieving Equity," National Tax Journal, National Tax Association, vol. 42(3), pages 323-37, September.
    6. Joulfaian, David & Mackie, James B. III, 1992. "Sales Taxes, Investment, and the Tax Reform Act of 1986," National Tax Journal, National Tax Association, vol. 45(1), pages 89-105, March.
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    Cited by:

    1. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    2. Michael Keen, 1997. "Peculiar institutions: A British perspective on tax policy in the United States," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 371-400, November.
    3. Andreas Haufler & Guttorm Schjelderup & Frank Stähler, 2000. "Commodity Taxation and International Trade in Imperfect Markets," CESifo Working Paper Series 376, CESifo.
    4. Mare, Mauro, 2015. "Why and How should the EU budget be reformed?," MPRA Paper 76112, University Library of Munich, Germany.
    5. William G. Gale & Evan F. Koenig & Diane Lim Rogers & John Sabelhaus, 1998. "Taxing Government in a National Retail Sales Tax: Technical Paper 1999-5," Working Papers 13343, Congressional Budget Office.

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    2. Gary C. Cornia & Scott Grimshaw & Ray Nelson & Lawrence Walters, 2010. "The Effect of Local Option Sales Taxes on Local Sales," Public Finance Review, , vol. 38(6), pages 659-681, November.
    3. Partridge, Mark D, 1997. "Is Inequality Harmful for Growth? Comment," American Economic Review, American Economic Association, vol. 87(5), pages 1019-1032, December.

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