News
Politico | Bob Goodlatte to deliver online sales tax plan
House Judiciary Committee Chairman Bob Goodlatte is expected to release a series of principles on Wednesday, outlining concerns and priorities for a bill that would allow online retailers to collect sales tax.
Econ Comments & Analysis
NBER | Do the Laws of Tax Incidence Hold? Point of Collection and the Pass-through of State Diesel Taxes
In this paper, we estimate in the context of state diesel fuel taxes how the incidence of a quantity tax depends on the point of tax collection, where the level of the supply chain responsible for remitting the tax varies across states and over time.
