IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v54y2001i3p557-67.html
   My bibliography  Save this article

Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?

Author

Listed:
  • Mikesell, John L.

Abstract

Principles of sales taxation hold that production input purchases should be exempt for efficiency and burden transparency. State legislative politics collides with principles. Rather than providing general exemption, states encourage economic development through special preferences for businesses making certain purchases, although some offer wider general production exemptions than others. States do not provide broad exemptions because lawmakers focus on taxing final sales of things without understanding the consumption base intent of the sales tax, because they like the political safety of hidden taxes and apparent avoidance of burden on individuals, and because they prefer taxes more likely to be borne by non-residents.

Suggested Citation

  • Mikesell, John L., 2001. "Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General?," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 557-567, September.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:3:p:557-67
    DOI: 10.17310/ntj.2001.3.10
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2001.3.10
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://doi.org/10.17310/ntj.2001.3.10
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2001.3.10?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Amy Hageman & Donna Bobek & LeAnn Luna, 2015. "The Influence of State Sales and Use Taxes on Manufacturers’ Capital Expenditures and Employment," Public Finance Review, , vol. 43(4), pages 458-484, July.
    2. John M. Foster, 2014. "Tax Exporting and the Business Share of Sales Tax Levies," Public Budgeting & Finance, Wiley Blackwell, vol. 34(4), pages 80-99, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:54:y:2001:i:3:p:557-67. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.