Partnering with Business: SALT Opportunities in Digital Sales

8 Pages Posted: 20 Jul 2018  

Peter Manda

University of Chicago, Booth School of Business, Students

Date Written: April 30, 2018

Abstract

In this viewpoint, I evaluate the potential for state and local governments to raise revenue in a post-Quill world. I then examine dynamic sales and how they work, assess the state of current technology affecting online sales, and propose dynamically taxing electronic transactions (including retail sales) as the economy shifts toward a cashless society. This viewpoint has heightened relevance for state and local taxing authorities now that the Supreme Court has overruled Quill in Wayfair (June 21, 2018).

Keywords: state and local taxation, cashless sales, cashless transactions, revenue generation, dynamic taxation, monetary policy, taxation, microeconomics, individual taxation

Suggested Citation

Manda, Peter, Partnering with Business: SALT Opportunities in Digital Sales (April 30, 2018). State Tax Notes, Vol. 88, No. 425, 2018. Available at SSRN: https://ssrn.com/abstract=3201400

Peter Manda (Contact Author)

University of Chicago, Booth School of Business, Students ( email )

Chicago, IL
United States

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