This brief focuses on issues associated with the sales tax base and discusses the criteria and factors that should be considered in deciding which services to add to the sales tax base and which sales tax exemptions to eliminate or add.
Title: Criteria For Expanding The Sales Tax Base: Services and Exemptions
Publication date 2011-01-01
Publication year 2011
Authors
Carolyn Bourdeaux
, David L. Sjoquist
, Peter Bluestone
Copyright holder(s)
Fiscal Research Center of the Andrew Young School of Policy Studies
Geographical focus
North America / United States (Southern) / Georgia
Keywords
exemptions
, sales
, final consumption
, tax base
, georgia
Document type
Issue/Policy Brief
, Text
Language
English
URL: https://birdsandbees.issuelab.org/resource/criteria-for-expanding-the-sales-tax-base-services-and-exemptions
Resource provided by IssueLab