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- catalog abstract "This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.".
- catalog alternative "Sales tax reform for the new economy".
- catalog contributor b13131535.
- catalog created "2003.".
- catalog date "2003".
- catalog date "2003.".
- catalog dateCopyrighted "2003.".
- catalog description "Foreword / Kevin A. Hassett -- 1. Introduction -- From destination to origin -- The salience of institutional considerations -- Brief outline -- 2. The elusive quest for harmonization -- The OECD and the problem of the remote haircut -- Destination taxes for thee: the European Union -- The U.S. debate: 'simplification"? -- "Principles"? -- 3. The case for origin-based taxation -- Simplicity -- Objections: complementariness, neutrality, and competition -- Sovereignty -- Federalism -- Global governance -- 4. Is reform possible?".
- catalog description "Includes bibliographical references (p. 39-46).".
- catalog description "This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.".
- catalog extent "viii, 47 p. ;".
- catalog identifier "0844771708".
- catalog isPartOf "AEI studies on tax reform".
- catalog issued "2003".
- catalog issued "2003.".
- catalog language "eng".
- catalog publisher "Washington, D.C. : AEI Press,".
- catalog spatial "United States.".
- catalog subject "Electronic commerce Taxation.".
- catalog subject "HJ5715.U6 G76 2003".
- catalog subject "Sales tax United States.".
- catalog tableOfContents "Foreword / Kevin A. Hassett -- 1. Introduction -- From destination to origin -- The salience of institutional considerations -- Brief outline -- 2. The elusive quest for harmonization -- The OECD and the problem of the remote haircut -- Destination taxes for thee: the European Union -- The U.S. debate: 'simplification"? -- "Principles"? -- 3. The case for origin-based taxation -- Simplicity -- Objections: complementariness, neutrality, and competition -- Sovereignty -- Federalism -- Global governance -- 4. Is reform possible?".
- catalog title "Sales tax reform for the new economy".
- catalog title "Sell globally, tax locally : sales tax reform for the new economy / Michael S. Greve.".
- catalog type "text".