The Point of Collection of Single-Stage Sales Tax in Federal Systems: An Overview of Issues

Posted: 30 Jul 2004

See all articles by Jenny E. Ligthart

Jenny E. Ligthart

Tilburg University - CentER, Department of Economics; University of Groningen - Faculty of Economics and Business; CESifo (Center for Economic Studies and Ifo Institute)

Abstract

The paper analyzes best practices and policy issued involved in the choice of the point of collection of single-stage sales taxes in federal systems.

Keywords: Point of collection, single-stage sales tax

JEL Classification: H20, H70

Suggested Citation

Ligthart, Jenny E., The Point of Collection of Single-Stage Sales Tax in Federal Systems: An Overview of Issues. Tax Notes International, Vol. 32, pp. 569-577, 2003. Available at SSRN: https://ssrn.com/abstract=570246

Jenny E. Ligthart (Contact Author)

Tilburg University - CentER, Department of Economics ( email )

P.O. Box 90153
Tilburg, 5000 LE
Netherlands
+31 13 466 8755 (Phone)
+31 13 466 4032 (Fax)

University of Groningen - Faculty of Economics and Business ( email )

Postbus 72
9700 AB Groningen
Netherlands

CESifo (Center for Economic Studies and Ifo Institute)

Poschinger Str. 5
Munich, DE-81679
Germany

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