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We estimated the proportions of the general sales tax paid by consumers in all 45 states with such a tax. The remainder of each state's sales tax revenue is primarily on producers' goods. Consumers' share (tax on consumption as a percent of total sales tax) ranges from 35 percent to 82 percent. The average for all states is 59 percent. We also examined the relative influence of different exemptions. Exemptions for services, construction contracts, and sales to charitable and nonprofit organizations have the largest effects.
The goal of the National Tax Journal (NTJ) is to encourage and disseminate high-quality original research on governmental tax and expenditure policies. The focus of the NTJ is economic, theoretical, and empirical analysis of tax and expenditure issues, with an emphasis on policy implications. The NTJ is published quarterly under the auspices of the National Tax Association (NTA).
Since its origins in 1890 as one of the three main divisions of the University of Chicago, The University of Chicago Press has embraced as its mission the obligation to disseminate scholarship of the highest standard and to publish serious works that promote education, foster public understanding, and enrich cultural life. Today, the Journals Division publishes more than 70 journals and hardcover serials, in a wide range of academic disciplines, including the social sciences, the humanities, education, the biological and medical sciences, and the physical sciences.
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National Tax Journal
© 1989 The University of Chicago Press