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- Title
A COMPARATIVE ANALYSIS OF THREE VARIATIONS OF RETAIL SALES TAXES.
- Authors
Wald, Haskell Philip
- Abstract
This study has compared three sales tax variants on the basis of their revenue potentialities, equitableness, anti-inflationary effectiveness, and administrative requirements. It is evident from the analysis that no one of the variants is superior to the others on all counts. In order to determine which type of sales tax would be most acceptable as a federal revenue measure it is necessary to balance considerations which are oftentimes conflicting. It is not sufficient merely to rank each tax according to the different criteria and count to see which ranks highest the greatest number of times. Allowances must be made both for differences in the relative importance of the several criteria and for variations in the extent to which each would be satisfied by the three sales taxes.
- Subjects
SALES tax; RETAIL industry; TAXATION of the retail industry; REVENUE; TURNOVER tax; PRICE inflation; TAXATION of articles of consumption
- Publication
American Economic Review, 1944, Vol 34, Issue 2, p280
- ISSN
0002-8282
- Publication type
Article