| Document Type
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BL
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| Record Number
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1020755
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| Doc. No
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b775125
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| Main Entry
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Greve, Michael S.
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| Title & Author
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Sell globally, tax locally : : sales tax reform for the new economy /\ Michael S. Greve.
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| Publication Statement
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Washington, D.C. :: AEI Press,, 2003.
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| Series Statement
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AEI studies on tax reform
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| Page. NO
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viii, 46 pages ;; 22 cm.
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| ISBN
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0844771708
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: 9780844771700
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| Bibliographies/Indexes
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Includes bibliographical references.
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| Contents
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Foreword / Kevin A. Hassett -- 1. Introduction -- From destination to origin -- The salience of institutional considerations -- Brief outline -- 2. The elusive quest for harmonization -- The OECD and the problem of the remote haircut -- Destination taxes for thee: the European Union -- The U.S. debate: 'simplification"? -- "Principles"? -- 3. The case for origin-based taxation -- Simplicity -- Objections: complementariness, neutrality, and competition -- Sovereignty -- Federalism -- Global governance -- 4. Is reform possible?
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| Abstract
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This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
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| Subject
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Electronic commerce-- Taxation.
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| Subject
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Sales tax-- United States.
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Electronic commerce-- Taxation.
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| Subject
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Sales tax.
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United States.
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| Dewey Classification
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336.27
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| LC Classification
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HJ5715.U6G68 2003
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| Parallel Title
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Sales tax reform for the new economy
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