Abstract
I. Introduction
II. The Structure and Incidence of the Two Taxes
III. Avoiding the Cascade Effect
IV. Taxation of Services
V. Administrative Efficiency
VI. Interstate Sales
VII. Speculations on the Effect of State VATS on the Federal Tax System
VIII. Conclusion
Recommended Citation
John A. Miller,
State Adoption of a Value Added Tax: A Desperate Act in Search of the Proper Occasion,
71 Neb. L. Rev.
(1992)
Available at: https://digitalcommons.unl.edu/nlr/vol71/iss1/4
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