Remote purchasing and fundamental fairness: The sales and use tax equalization act

Harvard Legislative Res Bureau; EC Chang; PA Gowder

Remote purchasing and fundamental fairness: The sales and use tax equalization act

Harvard Legislative Res Bureau, EC Chang, PA Gowder

Research output: Contribution to journal › Article › peer-review

Abstract

In this Essay, The Harvard Legislative Research Bureau proposes a congressional statute designed to rectify problems in state and local sales and use tax systems caused when out-of-state sellers make sales to in-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizontal equity, as well as revenue loss at the state and local level.

Original language	English
Pages (from-to)	537-558
Number of pages	22
Journal	Harvard Journal of Legislation
Volume	35
Issue number	2
State	Published - 1998

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

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title = "Remote purchasing and fundamental fairness: The sales and use tax equalization act",

abstract = "In this Essay, The Harvard Legislative Research Bureau proposes a congressional statute designed to rectify problems in state and local sales and use tax systems caused when out-of-state sellers make sales to in-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizontal equity, as well as revenue loss at the state and local level.",

author = "{Harvard Legislative Res Bureau} and JM Robbins and JM Boll and M Jurgens and M Quintanilla and ML Spaulding and EC Chang and BT Fitzpatrick and PA Gowder and DT Kumar and MJ Lingle and Y Neuberger and A Semet",

year = "1998",

language = "English",

volume = "35",

pages = "537--558",

journal = "Harvard Journal of Legislation",

issn = "0017-808X",

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T2 - The sales and use tax equalization act

AU - Harvard Legislative Res Bureau

AU - Robbins, JM

AU - Boll, JM

AU - Jurgens, M

AU - Quintanilla, M

AU - Spaulding, ML

AU - Chang, EC

AU - Fitzpatrick, BT

AU - Gowder, PA

AU - Kumar, DT

AU - Lingle, MJ

AU - Neuberger, Y

AU - Semet, A

PY - 1998

Y1 - 1998

N2 - In this Essay, The Harvard Legislative Research Bureau proposes a congressional statute designed to rectify problems in state and local sales and use tax systems caused when out-of-state sellers make sales to in-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizontal equity, as well as revenue loss at the state and local level.

AB - In this Essay, The Harvard Legislative Research Bureau proposes a congressional statute designed to rectify problems in state and local sales and use tax systems caused when out-of-state sellers make sales to in-state consumers via the Internet and mail order The tax treatment of such sales often results in violations of tax neutrality and horizontal equity, as well as revenue loss at the state and local level.

M3 - Article

SN - 0017-808X

VL - 35

SP - 537

EP - 558

JO - Harvard Journal of Legislation

JF - Harvard Journal of Legislation

IS - 2

ER -

Remote purchasing and fundamental fairness: The sales and use tax equalization act

Abstract

UN SDGs

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