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A Comparison of Sales Taxes

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  • Das-Gupta, Arindam
  • Gang, Ira N

Abstract

We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal revenues these two taxes must be at a higher rate than a cascading tax. However, output under a retail sales tax exceeds that under a cascading sales tax and deadweight losses are lower. The manufacturers' sales tax offers the worst of all worlds: with revenue neutrality the manufacturers' sales tax has a higher tax rate, lower output and greater deadweight loss than all the other taxes.

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Bibliographic Info

Article provided by in its journal Public Finance = Finances publiques.

Volume (Year): 51 (1996)
Issue (Month): 2 ()
Pages: 217-25

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Handle: RePEc:pfi:pubfin:v:51:y:1996:i:2:p:217-25

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Cited by:
  1. "Watanabe, Satoshi", 2001. "Electronic Commerce and Indirect Taxation," Economic Review, Hitotsubashi University, vol. 52(1), pages 40-51, January.
  2. Arindam Das-Gupta, 2005. "With non-competitive firms, a turnover tax can dominate the VAT," Economics Bulletin, AccessEcon, vol. 8(9), pages 1-6.

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