Sales Taxation - by William F Fox (Hardcover)

About the Book

This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

Book Synopsis

This book is a comprehensive analysis of the major issues in state sales taxation. Topics such as taxation of services, mergers and acquisitions, nonprofit organizations, media, religious organizations, and international companies are analyzed by a group of the nation's leading experts on state taxation, including representatives of industry, government, and academia. The book identifies long-term qualitative and quantitative trends in the sales tax base and rates. Likely policy changes during the next decade are pinpointed and their implications discussed. Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

Review Quotes

?I strongly recommend this book to individuals who work in financial revenue areas of government, as well as to those interested in familiarizing themselves with issues and challenges that lie ahead for policymakers concerning building and expanding tax bases and revenue sources.?-Government Finance Review

?The authors show that they're informed on the political and fiscal pressures on the states making this a current and useful study. They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning.?-The Fiscal Letter

?They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning.?-The Fiscal Letter

"I strongly recommend this book to individuals who work in financial revenue areas of government, as well as to those interested in familiarizing themselves with issues and challenges that lie ahead for policymakers concerning building and expanding tax bases and revenue sources."-Government Finance Review

"They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning."-The Fiscal Letter

"The authors show that they're informed on the political and fiscal pressures on the states making this a current and useful study. They clearly describe the pros and cons of extending state sales taxes to services. Legislators, staff, and tax administrators will find the discussion of that issue fresh, lucid, and discerning."-The Fiscal Letter

About the Author

WILLIAM F. FOX is Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee in Knoxville.