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- Title
The Technique and Costs of Administration of Retail Sales Taxes.
- Authors
Jacoby, Neil H.
- Abstract
The article discusses aspects of administering U.S. retail sales taxes. The cost of administering a tax can be defined as the difference between the total amount contributed by taxpayers and the net amount made available to the government. The process of the governmental collection of retail sales tax involves the distribution of tax return forms to retailers and the receiving of completed returns along with remittances of tax. A substantially high ratio of government expenditure to collections appears necessary for operations in states with large area.
- Subjects
UNITED States; SALES tax policy; TAXATION of the retail industry; TAX collection policy; TAX laws; TAX returns policy; TAX accounting policy; TAX administration &; procedure; TAXPAYER compliance policy
- Publication
Journal of Marketing, 1937, Vol 1, Issue 4, p363
- ISSN
0022-2429
- Publication type
Article
- DOI
10.2307/1246790