(Hardback)

Emerging sales tax problems are identified and analyzed, and techniques for integrating equity in sales tax design are included.

This unique volume will be of interest to tax planners and managers in business, and tax policy-makers and administrators in state and local governments.

(Hardback)

Leading national experts examine the importance of sales tax as a revenue source in the U.S. and describe key factors that will determine its role in government revenue structures of the 21st century.