Sales and Use Tax Simplification and Voluntary Compliance

31 Pages Posted: 26 Apr 2004

See all articles by Gary C. Cornia

Gary C. Cornia

Brigham Young University - J. Willard and Alice S. Marriott School of Management

David L. Sjoquist

Georgia State University

Lawrence C. Walters

George Mason University - School of Policy, Government, and International Affairs; Lincoln Institute of Land Policy

Abstract

Because of difficulties collecting sales taxes on Internet sales, several states have engaged in an effort (the Streamlined Sales Tax Project, SSTP) to simplify their sales tax systems. One hope among SSTP proponents is that a simplified system will result in Internet vendors voluntarily collecting the sales tax.

We address two issues:

- Will states adopt the extensive reforms proposed by the SSTP? - Will vendors voluntarily collect the sales tax?

We argue that states are unlikely to adopt extensive reforms, but if they did, many vendors would voluntarily collect sales taxes.

Suggested Citation

Cornia, Gary Carlos and Sjoquist, David L. and Walters, Lawrence C., Sales and Use Tax Simplification and Voluntary Compliance. Available at SSRN: https://ssrn.com/abstract=513816

Gary Carlos Cornia (Contact Author)

Brigham Young University - J. Willard and Alice S. Marriott School of Management ( email )

P.O. Box 23113
730 N. Eldon Tanner Building
Provo, UT 84602
United States
(801) 378-4618 (Phone)

David L. Sjoquist

Georgia State University ( email )

P.O. Box 3992
Atlanta, GA 30302-3992
United States
404-413-0246 (Phone)

HOME PAGE: http://frp.aysps.gsu.edu/sjoquist/index.html

Lawrence C. Walters

George Mason University - School of Policy, Government, and International Affairs ( email )

Founders Hall
3351 Fairfax Dr.
Arlington, VA 22201
United States
703-993-3957 (Phone)

Lincoln Institute of Land Policy ( email )

113 Brattle Street
Cambridge, MA 02138-3400
United States

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