State and Local Sales Tax Deductibility : Legislation in the 108th Congress.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Local government.

Fiscal policy.

Income tax.

Physical Description:

1 online resource (16 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2004.

System Details:

text file

Summary:

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.

Notes:

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.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. State and Local Sales Tax Deductibility

Access Restriction:

Restricted for use by site license.