How Does the Depression-Designed Retail Sales Tax Cope with the New Economy? A Tax for the New and A Tax for the Old

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2021-03-01 DOI:10.1086/713001

J. Mikesell, Daniel R. Mullins, Sharon N. Kioko

引用次数: 0

Abstract

Retail sales taxes, critical for American government finance, embody a “narrow base, high rate” Great Depression legacy. Legislation can correct this, but technologies and new economy economic structures challenge direct state control. Structural changes focusing the tax on consumption expenditure and away from business purchases can correct the legacy problem and align the tax with new economy issues emerging from remote vendors, the sharing economy, and digital products. The future of the tax as a productive, efficient, and equitable revenue source depends on resolving structural, behavioral, and administrative threats that challenge its robustness for the old and new economic paradigm.

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大萧条设计的零售销售税如何应对新经济？对新征税对旧征税

零售销售税对美国政府财政至关重要，体现了大萧条时期“窄基数、高税率”的遗留问题。立法可以纠正这一点，但技术和新经济结构挑战了国家的直接控制。将税收集中在消费支出和商业购买之外的结构变化可以纠正遗留问题，并使税收与远程供应商、共享经济和数字产品中出现的新经济问题保持一致。税收作为一种生产性、高效和公平的收入来源，其未来取决于解决结构性、行为性和行政性威胁，这些威胁挑战了其在新旧经济模式中的稳健性。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.