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Titolo:
REMOTE PURCHASING AND FUNDAMENTAL FAIRNESS - THE SALES AND USE TAX EQUALIZATION ACT
Autore:
ROBBINS JM; BOLL JM; JURGENS M; QUINTANILLA M; SPAULDING ML; CHANG EC; FITZPATRICK BT; GOWDER PA; KUMAR DT; LINGLE MJ; NEUBERGER Y; SEMET A;
Titolo Testata:
Harvard journal on legislation
fascicolo: 2, volume: 35, anno: 1998,
pagine: 537 - 558
SICI:
0017-808X(1998)35:2<537:RPAFF->2.0.ZU;2-S
Fonte:
ISI
Lingua:
ENG
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Physical, Chemical & Earth Sciences
Citazioni:
39
Recensione:
Indirizzi per estratti:
Citazione:
J.M. Robbins et al., "REMOTE PURCHASING AND FUNDAMENTAL FAIRNESS - THE SALES AND USE TAX EQUALIZATION ACT", Harvard journal on legislation, 35(2), 1998, pp. 537-558

Abstract

In this Essay, The Harvard Legislative Research Bureau proposes a congressional statute designed to rectify problems in state and local sales and use tax systems caused when out-of-state sellers make sales to in-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizontal equity, as well as revenue loss at the state and local level.

ASDD Area Sistemi Dipartimentali e Documentali, Università di Bologna, Catalogo delle riviste ed altri periodici
Documento generato il 05/04/20 alle ore 06:37:22