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Fox, William F.
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103
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1
Retailer remittance matters : evidence from voluntary collection agreements
Kaçamak, Yeliz
;
Velayudhan, Tejaswi
;
Wilking, Eleanor
- In:
National tax journal
76
(
2023
)
2
,
pp. 239-265
Persistent link: https://www.econbiz.de/10014317794
Saved in:
2
Tax compliance in the Amazon
Carruthers, Celeste
;
Fox, William F.
;
Kessler, Lawrence M.
- In:
National tax journal
75
(
2022
)
2
,
pp. 297-311
Persistent link: https://www.econbiz.de/10013329576
Saved in:
3
The revenue productivity of India's subnational VAT
Sen, Astha
;
Wallace, Sally
- In:
National tax journal
75
(
2022
)
4
,
pp. 711-729
Persistent link: https://www.econbiz.de/10013548747
Saved in:
4
How does the depression-designed retail sales tax cope with the new economy? : a tax for the new and a tax for the old
Mikesell, John L.
;
Mullins, Daniel R.
;
Kioko, Sharon N.
- In:
National tax journal
74
(
2021
)
1
,
pp. 187-220
Persistent link: https://www.econbiz.de/10012548872
Saved in:
5
Wayfair in constitutional perspective : who sets the ground rules of US fiscal federalism?
Stark, Kirk J.
- In:
National tax journal
74
(
2021
)
1
,
pp. 221-256
Persistent link: https://www.econbiz.de/10012548873
Saved in:
6
Taxing goods and services in a digital era
Agrawal, David R.
;
Fox, William F.
- In:
National tax journal
74
(
2021
)
1
,
pp. 257-301
Persistent link: https://www.econbiz.de/10012548877
Saved in:
7
The spending and consumption response to a VAT rate increase
Cashin, David
;
Unayama, Takashi
- In:
National tax journal
74
(
2021
)
2
,
pp. 313-346
Persistent link: https://www.econbiz.de/10012548878
Saved in:
8
Implications of the COVID-19 pandemic for state government tax revenues
Clemens, Jeffrey
;
Veuger, Stan
- In:
National tax journal
73
(
2020
)
3
,
pp. 619-644
Persistent link: https://www.econbiz.de/10012590558
Saved in:
9
A universal EITC : making work pay in the age of automation
Burman, Leonard E.
- In:
National tax journal
73
(
2020
)
4
,
pp. 1187-1218
Persistent link: https://www.econbiz.de/10012590768
Saved in:
10
The barriers created by complexity : a state-by-state analysis of local sales tax laws in light of the Wayfair ruling
Afonso, Whitney B.
- In:
National tax journal
72
(
2019
)
4
,
pp. 777-800
Persistent link: https://www.econbiz.de/10012295501
Saved in:
11
After Wayfair: what are state use taxes worth?
Mikesell, John L.
;
Ross, Justin M.
- In:
National tax journal
72
(
2019
)
4
,
pp. 801-820
Persistent link: https://www.econbiz.de/10012295504
Saved in:
12
Digital services taxes: principle as a double-edged sword
Vella, John
- In:
National tax journal
72
(
2019
)
4
,
pp. 821-838
Persistent link: https://www.econbiz.de/10012295508
Saved in:
13
Superiority of the VAT to turnover tax as an indirect tax on digital services
Russo, Karl
- In:
National tax journal
72
(
2019
)
4
,
pp. 857-880
Persistent link: https://www.econbiz.de/10012295517
Saved in:
14
Financial services under a consumption tax : Grubert and Mackie (2000) revisited
Weisbach, David A.
- In:
National tax journal
72
(
2019
)
1
,
pp. 237-249
Persistent link: https://www.econbiz.de/10012054529
Saved in:
15
A new method for applying VAT to financial services
López Laborda, Julio
;
Peña, Guillermo
- In:
National tax journal
71
(
2018
)
1
,
pp. 155-182
Persistent link: https://www.econbiz.de/10011905642
Saved in:
16
Raising the stakes : experimental evidence on the endogeneity of taxpayer mistakes
Feldman, Naomi
;
Goldin, Jacob
;
Homonoff, Tatiana
- In:
National tax journal
71
(
2018
)
2
,
pp. 201-230
Persistent link: https://www.econbiz.de/10011905644
Saved in:
17
Too clever by half : the politics and optics of the two-part VAT
Viard, Alan D.
- In:
National tax journal
71
(
2018
)
2
,
pp. 399-416
Persistent link: https://www.econbiz.de/10011905678
Saved in:
18
State and local property, income, and sales tax elasticity : estimates from dynamic heterogeneous panels
Anderson, John E.
;
Shimul, Shafiun N.
- In:
National tax journal
71
(
2018
)
3
,
pp. 521-546
Persistent link: https://www.econbiz.de/10011928101
Saved in:
19
The effects of penalty information on tax compliance : evidence from a New Zealand field experiment
Gemmell, Norman
;
Ratto, Marisa
- In:
National tax journal
71
(
2018
)
3
,
pp. 547-588
Persistent link: https://www.econbiz.de/10011928103
Saved in:
20
Effects of a federal value-added tax on state and local government budgets
Nunns, Jim
;
Toder, Eric J.
- In:
National tax journal
70
(
2017
)
3
,
pp. 515-547
Persistent link: https://www.econbiz.de/10011833226
Saved in:
21
Does use tax evasion provide a competitive advantage to e-tailers?
Hoopes, Jeffrey L.
;
Thornock, Jacob R.
;
Williams, Braden M.
- In:
National tax journal
69
(
2016
)
1
,
pp. 133-168
Persistent link: https://www.econbiz.de/10011595212
Saved in:
22
State general business taxation one more time : CIT, GRT, or VAT?
Ebel, Robert D.
;
Luna, LeAnn
;
Murray, Matthew Neal
- In:
National tax journal
69
(
2016
)
4
,
pp. 739-762
Persistent link: https://www.econbiz.de/10011620355
Saved in:
23
Does federal deductibility affect state and local revenue sources?
Heim, Bradley T.
;
Abbas, Yulianti
- In:
National tax journal
68
(
2015
)
1
,
pp. 33-57
Persistent link: https://www.econbiz.de/10011287076
Saved in:
24
E-tailer sales tax nexus and state tax policies
Bruce, Donald J.
;
Fox, William F.
;
Luna, LeAnn
- In:
National tax journal
68
(
2015
),
pp. 735-765
Persistent link: https://www.econbiz.de/10011588501
Saved in:
25
Competition in business taxes and public services : are production-based taxes superior to capital taxes?
Gugl, Elisabeth
;
Zodrow, George R.
- In:
National tax journal
68
(
2015
),
pp. 767-802
Persistent link: https://www.econbiz.de/10011588511
Saved in:
26
Calculating the optimal small business exemption threshold for a U.S. VAT
Brashares, Edith
;
Knittel, Matthew
;
Silverstein, Gerald
; …
- In:
National tax journal
67
(
2014
),
pp. 283-320
Persistent link: https://www.econbiz.de/10010390089
Saved in:
27
Fiscal zoning and sales taxes : do higher sales taxes lead to more retailing and less manufacturing?
Burnes, Daria
;
Neumark, David
;
White, Michelle J.
- In:
National tax journal
67
(
2014
)
1
,
pp. 7-50
Persistent link: https://www.econbiz.de/10010390185
Saved in:
28
The tax reform road not taken - yet
Graetz, Michael J.
- In:
National tax journal
67
(
2014
)
2
,
pp. 419-440
Persistent link: https://www.econbiz.de/10010390975
Saved in:
29
Calculating the optimal small business exemption threshold for a US VAT
Brashares, Edith
;
Knittel, Matthew
;
Silverstein, Gerald
; …
- In:
National tax journal
67
(
2014
)
2
,
pp. 283-320
Persistent link: https://www.econbiz.de/10010391172
Saved in:
30
Forum: Lessons from abroad for a U.S. value added tax
Diamond, John W.
(
contributor
)
- In:
National tax journal
66
(
2013
)
2
,
pp. 421-498
Persistent link: https://www.econbiz.de/10009761230
Saved in:
31
Possible lessons for the United States from New Zealand's GST
Benge, Matt
;
Pallot, Marie
;
Slack, Hamish
- In:
National tax journal
66
(
2013
)
2
,
pp. 479-498
Persistent link: https://www.econbiz.de/10009761233
Saved in:
32
What international experience can tell us about the potential challenges of administering a U.S. VAT
Baer, Katherine
- In:
National tax journal
66
(
2013
)
2
,
pp. 447-478
Persistent link: https://www.econbiz.de/10009761235
Saved in:
33
The anatomy of the VAT
Keen, Michael
- In:
National tax journal
66
(
2013
)
2
,
pp. 423-446
Persistent link: https://www.econbiz.de/10009761238
Saved in:
34
Tax structure and government spending : does the value-added tax increase the size of government?
Lee, Dongwon
;
Kim, Dongil
;
Borcherding, Thomas Earl
- In:
National tax journal
66
(
2013
)
3
,
pp. 541-569
Persistent link: https://www.econbiz.de/10010256365
Saved in:
35
The impact of tax cuts on the economic growth : evidence from the Canadian provinces
Ferede, Ergete
;
Dahlby, Bev G.
- In:
National tax journal
65
(
2012
)
3
,
pp. 563-594
Persistent link: https://www.econbiz.de/10009659838
Saved in:
36
The effect of sales taxes on employment : new evidence from cross-border panel data analysis
Thompson, Jeffrey P.
;
Rohlin, Shawn M.
- In:
National tax journal
65
(
2012
)
4
,
pp. 1023-1042
Persistent link: https://www.econbiz.de/10009680328
Saved in:
37
Strategic fiscal interdependence : county and municipal adoptions of local option sales taxes
Burge, Gregory S.
;
Piper, Brian
- In:
National tax journal
65
(
2012
)
2
,
pp. 387-415
Persistent link: https://www.econbiz.de/10009582449
Saved in:
38
The effect of preferential VAT rates near international borders : evidence from Mexico
Davis, Lucas W.
- In:
National tax journal
64
(
2011
)
1
,
pp. 85-104
Persistent link: https://www.econbiz.de/10009547640
Saved in:
39
Do eBay sellers comply with state sales taxes?
Alm, James
;
Melnik, Mikhail I.
- In:
National tax journal
63
(
2010
)
2
,
pp. 215-236
Persistent link: https://www.econbiz.de/10008736494
Saved in:
40
Increasing tax compliance in Washington State : a field experiment
Iyer, Govind Subramania
;
Reckers, Philip M. J.
; …
- In:
National tax journal
63
(
2010
)
1
,
pp. 7-32
Persistent link: https://www.econbiz.de/10003959940
Saved in:
41
The effect of perfect monitoring of matched income on sales tax compliance : an experimental investigation
Johnson, Cathleen
;
Masclet, David
;
Montmarquette, Claude
- In:
National tax journal
63
(
2010
)
1
,
pp. 121-148
Persistent link: https://www.econbiz.de/10003960025
Saved in:
42
The impact on investment of replacing a retail sales tax with a value-added tax: evidence from Canadian experience
Smart, Michael
;
Bird, Richard M.
- In:
National tax journal
62
(
2009
)
4
,
pp. 591-609
Persistent link: https://www.econbiz.de/10003936697
Saved in:
43
The SSTP and technology : implications for the future of the sales tax
Fox, William F.
;
Luna, LeAnn
;
Murray, Matthew Neal
- In:
National tax journal
61
(
2008
)
4
,
pp. 823-841
Persistent link: https://www.econbiz.de/10003833870
Saved in:
44
Does it matter who writes the check to the government? : the economics of tax remittance
Slemrod, Joel
- In:
National tax journal
61
(
2008
)
2
,
pp. 251-275
Persistent link: https://www.econbiz.de/10003750809
Saved in:
45
Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.
;
Lee, Jaimin
- In:
National tax journal
60
(
2007
)
4
,
pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
Saved in:
46
Is there a role for gross receipts taxation?
Testa, William A.
;
Mattoon, Richard H.
- In:
National tax journal
60
(
2007
)
4
,
pp. 821-840
Persistent link: https://www.econbiz.de/10003640191
Saved in:
47
Maxing out : an analysis of local option sales tax rate increases
Luna, LeAnn
;
Bruce, Donald J.
;
Hawkins, Richard R.
- In:
National tax journal
60
(
2007
)
1
,
pp. 45-63
Persistent link: https://www.econbiz.de/10003488165
Saved in:
48
The effect of Sunday sales bans and excise taxes on drinking and cross-border shopping for alcoholic beverages
Stehr, Mark
- In:
National tax journal
60
(
2007
)
1
,
pp. 85-105
Persistent link: https://www.econbiz.de/10003488171
Saved in:
49
The federal role in state taxation : a normative approach
Fox, William F.
;
Swain, John A.
- In:
National tax journal
60
(
2007
)
3
,
pp. 611-630
Persistent link: https://www.econbiz.de/10003580310
Saved in:
50
Do audits enhance compliance? : an empirical assessment of VAT enforcement
Bergman, Marcelo
;
Nevarez, Armando
- In:
National tax journal
59
(
2006
)
4
,
pp. 817-832
Persistent link: https://www.econbiz.de/10003434671
Saved in:
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