State and Local Sales Tax Deductibility [electronic resource] : Legislation in the 108th Congress
- Corporate Author:
- Library of Congress. Congressional Research Service
- [Place of publication not identified] : [publisher not identified], 2004.
- Physical Description:
- 16 pages : digital, PDF file
- Examines the American Jobs Creation Act of 2004, P.L. 108-357, and other legislative proposals that allow taxpayers to deduct State and local sales taxes from Federal income tax. Provides historical background on State and local tax deductibility, analysis of States without a broad-based income tax, and review of distributional equity, administrative simplicity, and intergovernmental fiscal efficiency of sales tax deductibility.
- Related Titles:
- ProQuest U.S. Congressional Research Digital Collection
- Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC., CRS Report., and AVAILABLE ONLINE TO AUTHORIZED PSU USERS.
- Technical Details:
- System requirements: PDF reader software.
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