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Maine's General Sales Tax: An Exploration Of Policy Issues And Options, Sarah Rawlings
Maine's General Sales Tax: An Exploration Of Policy Issues And Options, Sarah Rawlings
Muskie School Capstones and Dissertations
Introduction The role of sales taxation in states’ economies has been a topic of much discussion and controversy since its inception in some states more than 70 years ago. The sales tax has been a critical component of revenue generation for some 98% of states over the last 50 years, but policy-makers and economists have become concerned in recent years about the dwindling revenues being generated by sales taxation in most states.