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Interjurisdictional Coordination of Sales Taxes

Sijbren Cnossen

出版	Development Research Department, Economics and Research Staff, World Bank, 1986
URL	http://books.google.com.hk/books?id=fCYmAQAAMAAJ&hl=&source=gbs_api

註釋

The paper surveys and evaluates the principles, criteria and practices that govern the interjurisdictional coordination of sales taxes. The analysis is illustrated by references to countries that are members of the OECD. The key issues examined are the equivalence theorem, border tax adjustments, tax treatment of mail order businesses and the distortions created by taxes. The paper concludes with some recommendations on what form interjurisdictional coordination of sales tax should take.