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Leann Luna - One of the best experts on this subject based on the ideXlab platform.
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The SSTP and Technology: Implications for the Future of the Sales Tax
National Tax Journal, 2020Co-Authors: Leann Luna, Matthew N. MurrayAbstract:Technological advances have impacted the Sales Tax more than any other Tax imposed in the U.S. Technology creates new problems and Sales Tax evasion and avoidance opportunities, but also may provide business and governments with the tools to solve them. We discuss how technological developments operating in tandem with the Streamlined Sales Tax Project (SSTP) can enhance administration and compliance. We also evaluate how economic efficiency and Tax revenues are likely to be affected by technology and the SSTP. Workable solutions to the practical problem of collecting Sales Tax on remote Sales are within reach, but political realities make durable solutions less certain.
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e tailer Sales Tax nexus and state Tax policies
National Tax Journal, 2015Co-Authors: Donald Bruce, Leann LunaAbstract:The growth in e-commerce has dramatically altered U.S. business practices in ways that erode states’ ability to collect Sales Taxes. States have attempted to reclaim the Sales Tax base but are constrained by current nexus rules that allow firms to choose whether to establish Taxability based on a decision to establish physical presence. We examine how state Tax policies affect the propensity of firms to establish nexus in each state. We find that firms are more likely to have nexus in large states, and that the effect of policy on nexus decisions appears to be relatively immediate and a function of current Sales Tax rates and base breadth. Employment rises with nexus in states where the Sales Tax is low.
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maxing out an analysis of local option Sales Tax rate increases
National Tax Journal, 2007Co-Authors: Leann Luna, Donald Bruce, Richard R. HawkinsAbstract:We examine why and when some local governments choose to reach a legal Sales Tax rate maximum while others do not. We employ a duration model to study Tennessee local option Sales Taxes between 1975 and 1999. Our results show that between 1975 and 1984, counties with lower Sales Tax capacity were more likely to raise their Sales Tax rates to the maximum allowed by state law. However, between 1985 and 1999, counties with lower property Tax capacity or a larger share of Republican voters were more likely to reach the maximum Sales Tax rate.
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local Sales Tax competition and the effect on county governments Tax rates and Tax bases
Journal of The American Taxation Association, 2004Co-Authors: Leann LunaAbstract:Local governments can try to attract retail Sales by keeping Sales Tax rates low and encouraging residents of other jurisdictions to cross‐border shop. This predatory behavior must be balanced against the governments' desire to raise revenues. This study examines the extent to which local governments compete and attempt to limit cross‐border shopping by changing Sales Tax rates. I estimate two equations, local Sales Tax rate and local Sales Tax base, in the short and long run. The local Sales Tax rate equation represents the county's Tax policy choices and the Sales Tax base equation represents the demand function for the county businesses' Taxable goods and services. The regression results show local governments do consider the Sales Tax rates of neighboring counties in setting their own rates in both the short and long run. The study also provides evidence that the Sales Tax rates of the home and competing counties will affect the Sales Tax base of the home county because shoppers will cross borders to ...
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Subnational Taxing options : Which is preferred , a retail Sales Tax or a VAT ?
Journal of State Taxation, 2003Co-Authors: William Fox, Leann LunaAbstract:Several prominent politicians have recently proposed that the US replace or supplement the current national income Tax system with a consumption Tax such as the value-added Tax (VAT) or retail Sales Tax (RST). Whether the RST or the VAT is preferable can be evaluated based on the following standard goals for a Tax structure: 1. minimization of compliance costs, 2. minimization of Tax evasion and administrative costs, 3. reduction of economic distortions, 4. collection of revenues in the appropriate jurisdictions, and 5. maintenance of fiscal autonomy for subnational governments. If the US decides on a VAT as a national consumption Tax, the issue arises whether such a Tax can coexist with the entrenched Sales Tax regimes that exist in 45 states, the District of Columbia, and many local jurisdictions. A secondary question for the US is whether the RST can continue as a viable Tax given the explosion in cross-border shopping via mail order and electronic commerce. Analysis suggests that a national VAT can coexist with the existing RST in the US, so the Sales Tax systems already familiar to the states would not need to be overhauled to accommodate a national credit-invoice VAT. If minimizing Tax evasion and minimizing compliance burdens are most important, a coordinated VAT/VAT administered by a clearinghouse is probably the best choice. If fiscal autonomy of the subnational governments and Taxing transactions on the destination principle are most important, the authorities should also consider the VAT/RST.
Matthew N. Murray - One of the best experts on this subject based on the ideXlab platform.
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Explaining Interjurisdictional Variations in Local Sales Tax Yield
Public Finance Review, 2020Co-Authors: Richard R. Hawkins, Matthew N. MurrayAbstract:As substate policy makers design economic development strategies and respond to structural changes in their economic base, it is important to understand effects on the local Sales Tax. Local Sales Taxes are modeled here as arising from three sources: resident demand, Taxable business-to-business transactions, and visitor/commuter spending. Careful attention is paid to how Sales Tax payments are actually made and distributed to local governments. The results indicate clearly positive effects from tourism and incommuting, whereas out-commuting yields a revenue drain. Construction provides a significant boost to local Sales Tax revenue, but the effects of manufacturing and services are surprising. Manufacturers, through a combination of exempt inputs and exported final products, provide no clear Sales Tax impact. The service sector, however, produces notable revenue gains. The findings provide general guidance on the way in which shifts in economic structure can influence local Sales Tax revenue and call into question revenue effects from traditional smokestack-chasing economic development policies of local governments.
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The SSTP and Technology: Implications for the Future of the Sales Tax
National Tax Journal, 2020Co-Authors: Leann Luna, Matthew N. MurrayAbstract:Technological advances have impacted the Sales Tax more than any other Tax imposed in the U.S. Technology creates new problems and Sales Tax evasion and avoidance opportunities, but also may provide business and governments with the tools to solve them. We discuss how technological developments operating in tandem with the Streamlined Sales Tax Project (SSTP) can enhance administration and compliance. We also evaluate how economic efficiency and Tax revenues are likely to be affected by technology and the SSTP. Workable solutions to the practical problem of collecting Sales Tax on remote Sales are within reach, but political realities make durable solutions less certain.
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competition over the Tax base in the state Sales Tax
Public Finance Review, 2006Co-Authors: Jason M Fletcher, Matthew N. MurrayAbstract:The Sales Tax shows wide variation across states. Rates differ, some states allow local options, and the base can vary dramatically. Consumer items like food are often afforded preferential treatment, and business purchases like manufacturing machinery are exempt in some states. There is no research that explores these and other Sales Tax base choices. This article provides an empirical examination of Sales Tax base choice on the part of states using a political economy framework and tools of spatial econometrics. The analysis accommodates Tax competition among states, using a variety of alternative definitions of “competitors.†The authors find little evidence that consumer exemptions are linked to needy segments of the population, while equipment exemptions are more common in states with large industrial sectors. The results also show that the nature of the interstate Tax competition process differs for different elements of the base and that nongeographic competition can be especially important.
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would Tax evasion and Tax avoidance undermine a national retail Sales Tax
National Tax Journal, 1997Co-Authors: Matthew N. MurrayAbstract:Argues that shifting to an indirect Tax system (a national Sales Tax) will not necessarily reduce Tax avoidance and Tax evasion behavior by businesses and individuals, particularly if the Tax rate is set high to maintain revenue neutrality. Lack of experience in administering a high-rate, indirect Tax system precludes definitive statements regarding the likely extent of Tax base erosion under a national Sales Tax.
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Sales Tax compliance and audit selection
National Tax Journal, 1995Co-Authors: Matthew N. MurrayAbstract:Uses sample selection estimation techniques to identify systematic audit selection rules and determinants of Sales Tax underreporting. Though based on data from only one state (Tennessee), outcomes are useful in developing and evaluating audit selection results.
Donald Bruce - One of the best experts on this subject based on the ideXlab platform.
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e tailer Sales Tax nexus and state Tax policies
National Tax Journal, 2015Co-Authors: Donald Bruce, Leann LunaAbstract:The growth in e-commerce has dramatically altered U.S. business practices in ways that erode states’ ability to collect Sales Taxes. States have attempted to reclaim the Sales Tax base but are constrained by current nexus rules that allow firms to choose whether to establish Taxability based on a decision to establish physical presence. We examine how state Tax policies affect the propensity of firms to establish nexus in each state. We find that firms are more likely to have nexus in large states, and that the effect of policy on nexus decisions appears to be relatively immediate and a function of current Sales Tax rates and base breadth. Employment rises with nexus in states where the Sales Tax is low.
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maxing out an analysis of local option Sales Tax rate increases
National Tax Journal, 2007Co-Authors: Leann Luna, Donald Bruce, Richard R. HawkinsAbstract:We examine why and when some local governments choose to reach a legal Sales Tax rate maximum while others do not. We employ a duration model to study Tennessee local option Sales Taxes between 1975 and 1999. Our results show that between 1975 and 1984, counties with lower Sales Tax capacity were more likely to raise their Sales Tax rates to the maximum allowed by state law. However, between 1985 and 1999, counties with lower property Tax capacity or a larger share of Republican voters were more likely to reach the maximum Sales Tax rate.
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e commerce in the context of declining state Sales Tax bases
National Tax Journal, 2001Co-Authors: Donald BruceAbstract:This paper extends the quantitative estimates of Sales Tax revenue losses from electronic commerce in a variety of ways. First, we place the effects of e-commerce in the context of general Sales Tax base trends, arguing that e-commerce is only one of the factors reducing Sales Tax bases. Second, we take a forward looking view, estimating both the current losses and the expected losses several years hence. Third, we estimate the revenue-neutral increases in state Sales Tax rates that will become necessary to offset the base declines. Revenue loss estimates are prepared for every state with a Sales Tax. Our baseline estimates suggest that e-commerce will cause about $10.8 billion in additional Tax revenue losses nationwide in 2003.
Richard R. Hawkins - One of the best experts on this subject based on the ideXlab platform.
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Explaining Interjurisdictional Variations in Local Sales Tax Yield
Public Finance Review, 2020Co-Authors: Richard R. Hawkins, Matthew N. MurrayAbstract:As substate policy makers design economic development strategies and respond to structural changes in their economic base, it is important to understand effects on the local Sales Tax. Local Sales Taxes are modeled here as arising from three sources: resident demand, Taxable business-to-business transactions, and visitor/commuter spending. Careful attention is paid to how Sales Tax payments are actually made and distributed to local governments. The results indicate clearly positive effects from tourism and incommuting, whereas out-commuting yields a revenue drain. Construction provides a significant boost to local Sales Tax revenue, but the effects of manufacturing and services are surprising. Manufacturers, through a combination of exempt inputs and exported final products, provide no clear Sales Tax impact. The service sector, however, produces notable revenue gains. The findings provide general guidance on the way in which shifts in economic structure can influence local Sales Tax revenue and call into question revenue effects from traditional smokestack-chasing economic development policies of local governments.
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maxing out an analysis of local option Sales Tax rate increases
National Tax Journal, 2007Co-Authors: Leann Luna, Donald Bruce, Richard R. HawkinsAbstract:We examine why and when some local governments choose to reach a legal Sales Tax rate maximum while others do not. We employ a duration model to study Tennessee local option Sales Taxes between 1975 and 1999. Our results show that between 1975 and 1984, counties with lower Sales Tax capacity were more likely to raise their Sales Tax rates to the maximum allowed by state law. However, between 1985 and 1999, counties with lower property Tax capacity or a larger share of Republican voters were more likely to reach the maximum Sales Tax rate.
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Hurricanes and the Local Sales Tax Base: Evidence from the 2004 Florida Disasters
2006Co-Authors: Richard K. Harper, Richard R. HawkinsAbstract:The authors look at the effect of Florida's 2004 hurricanes on the local Sales Tax base. There is typically an increase in Sales Tax revenue after a storm. However, the most severe storms may fail to quickly bring a double-digit increase in Sales Tax revenue.
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price effects around a Sales Tax holiday an exploratory study
Public Budgeting & Finance, 2003Co-Authors: Richard K. Harper, Richard R. Hawkins, Gregory S Martin, Richard SjolanderAbstract:Tax relief from a Sales Tax holiday depends on lower final prices for the eligible goods. In this article, prices are compared for ten goods across several retail locations before, during, and after the 2001 Florida Sales Tax holiday period. The comparison is also extended to the same items in a metropolitan statistical area just outside of Florida. The exploratory data indicate that before-Tax prices are slightly higher in Florida retail establishments during the Sales Tax holiday, but it is not clear whether these prices reflect less generous markdowns by Florida managers or pricing decisions for much larger regions. Whichever the case, the Tax policy forces consumers to speculate on non-holiday prices and choose items where the final price is, in fact, lower during the holiday.
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price elasticities in consumer Sales Tax revenue
Public Finance Review, 2000Co-Authors: Richard R. HawkinsAbstract:If demand follows prices, income, and household characteristics, Taxable spending by consumers also follows these variables, and a unique Sales Tax revenue elasticity should exist for each demand determinant. In this article, the author investigates whether price elasticities exist and how exemptions affect the price responses that should appear in consumer Sales Tax revenue. Consistent with microeconomic theory, the estimates in this study indicate that individual prices matter only when states exempt a large share of consumer purchases. For services, food, and residential utility exemptions, consumer price responses can affect revenue cycles. Within a revenue cycle, the pro-cyclical or countercyclical effect will depend on the relative price changes and the Sales Tax structure.
Frank M Perna - One of the best experts on this subject based on the ideXlab platform.
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the association of soda Sales Tax and school nutrition laws a concordance of policies
Public Health Nutrition, 2014Co-Authors: Leigh K Greathouse, Jamie F Chriqui, Richard P Moser, Tanya Agurscollins, Frank M PernaAbstract:Objective The current research examined the association between state disfavoured Tax on soda (i.e. the difference between soda Sales Tax and the Tax on food products generally) and a summary score representing the strength of state laws governing competitive beverages (beverages that compete with the beverages in the federally funded school lunch programme) in US schools. Design The Classification of Laws Associated with School Students (CLASS) summary score reflected the strength of a state's laws restricting competitive beverages sold in school stores, vending machines, school fundraisers and a la carte cafeteria items. Bridging the Gap (BTG) is a nationally recognized research initiative that provided state-level soda Tax data. The main study outcome was the states’ competitive beverage summary scores for elementary, middle and high school grade levels, as predicted by the states’ disfavoured soda Tax. Univariate and multivariate analyses were conducted, adjusting for year and state. Setting Data from BTG and CLASS were used. Subjects BTG and CLASS data from all fifty states and the District of Columbia from 2003 to 2010 were used. Results A higher disfavoured soda Sales Tax was generally associated with an increased likelihood of having strong school beverage laws across grade levels, and especially when disfavoured soda Sales Tax was >5 %. Conclusions These data suggest a concordance between states’ soda Taxes and laws governing beverages sold in schools. States with high disfavoured Sales Tax on soda had stronger competitive beverage laws, indicating that the state Sales Tax environment may be associated with laws governing beverage policy in schools.
