Evaluation of Sales Tax Policy

• In Event: Taxation

Abstract

The purpose of this paper is to discuss tax principles in relation to sales and use taxes. This is important as states work to resolve annual deficits and pay down their debt. Given that sales tax collections represent a large portion of sales and income taxes collected, any change to the sales tax should be reflective of good tax policy. An evaluation of tax policy is a helpful reminder to policy makers as decisions are made and to citizens for understanding the decisions and the effect of those decisions.

Authors

• Bonnie K Klamm, North Dakota State University

• Jill Zuber, North Dakota State University