Why States Should Consider Expanding Sales Taxes To Services, Part 1

6 Pages Posted: 20 Feb 2021 Last revised: 1 Jun 2021

See all articles by Gladriel Shobe

Gladriel Shobe

Brigham Young University - J. Reuben Clark Law School

Grace Stephenson Nielsen

Brigham Young University, J. Reuben Clark Law School, Students

Darien Shanske

University of California, Davis - School of Law

David Gamage

University of Missouri School of Law

Date Written: 2020

Abstract

This essay explores the general case for why states should consider expanding their sales tax bases to include more services as a response to the fiscal challenges of the COVID-19 crisis.

Keywords: Sales Tax, COVID-19, Coronavirus, Services, States, Budgets, Crisis, SAFE, State Action in Fiscal Emergencies

JEL Classification: K, K00, K3, K34

Suggested Citation

Shobe, Gladriel and Stephenson Nielsen, Grace and Shanske, Darien and Gamage, David, Why States Should Consider Expanding Sales Taxes To Services, Part 1 (2020). Tax Notes State, Volume 98, December 21, 2020, Indiana Legal Studies Research Paper No. 428, BYU Law Research Paper No. 21-15, Available at SSRN: https://ssrn.com/abstract=3788102

Gladriel Shobe (Contact Author)

Brigham Young University - J. Reuben Clark Law School ( email )

430 JRCB
Brigham Young University
Provo, UT 84602
United States

Grace Stephenson Nielsen

Brigham Young University, J. Reuben Clark Law School, Students ( email )

Provo, UT
United States

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

David Gamage

University of Missouri School of Law ( email )

Missouri Avenue & Conley Avenue
Columbia, MO MO 65211
United States

HOME PAGE: http://law.missouri.edu/person/david-gamage/

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