Sales Tax in the 21st Century

MATTHEW N. MURRAY is Associate Professor of Economics and Associate Director of the Center for Business and Economic Research at the University of Tennessee, Knoxville.WILLIAM F. FOX is Professor and Head of the Economics Department and the Director of the Center for Business and Economic Research at the University of Tennessee, Knoxville. He is the editor of Sales Taxation: Critical Issues in Policy and Administration (Praeger, 1992).

• Foreword by Robert Ebel and Bill Cook Sales Tax Overview Importance of the Sales Tax in the 21st Century by William F. Fox Interstate Dimensions of the Sales Tax Interstate Dimensions of the Sales Tax: The Impact of Jefferson Lines by Walter Hellerstein Interstate Dimensions of the Sales Tax: Third-Party Drop Shipments by H. Michael Madsen and Kimberly L. King State and Local Sales/Use Tax Simplification--A Call to Action by Wayne G. Eggert Sales Taxation and Federal Policy Federal Consumption Tax Proposals and the State by Gerald E. Auten and Eric J. Toder Implications of GATT and NAFTA for Sales and Use Taxes by Keith Carlson Is the Retail Sales Tax Really Inferior to the Value-Added Tax? by John L. Mikesell New Administrative Techniques in Auditing Ohio's Managed Audit Program by William D. Marshall Contract Auditing: The Florida Experience by Coleen Birch Emerging Technologies and Auditing Practice How Business Would Like States to Audit: Are We Moving in the Right Direction? by William Saad Taxpayer Technologies and Sales Tax Audit Practices by Terrell E. Schroeder Tax Compliance Technology and Implications for Business by Sue Coty and Russell Williams Evolving Taxpayer Information Systems by John R. Baldwin Statistical Sampling Sales and Use Tax Audits by Russell Greenstein and Lisa Tillis Changing Who Pays the Sales Tax Elements of Successful State Tax Reform by Lawrence C. Walters, Gary C. Cornia, and William Asplund Moving the Retail Sales Tax to a Retail Tax: Optimal Tax Considerations by Matthew N. Murray Information Technology and the Sales Tax A Treatment of Intermediate Transactions and Supply Elasticities in the Incidence of Sales Taxes by Kenneth Trager and Frank Williams Emerging Information Technologies and Implications for Taxation by Jon S. Riewe Separating Intangibles from Goods by Elaine Bialczak Bibliography Index