Concepedia

Use Tax

Use Tax is a type of consumption tax levied on the storage, use, or consumption of goods and services within a jurisdiction, typically in the absence of a sales tax payment, thereby ensuring tax liability for purchases made outside the jurisdiction but used within it.

19

Publications

469

Citations

35

Authors

10

Institutions

Publications per year

2017–2026

3

Parents

Children

Publications

19

INCREASING TAX COMPLIANCE IN WASHINGTON STATE: A FIELD EXPERIMENT

Govind S. Iyer, Philip M.J. Reckers, Debra Sanders · National Tax Journal · 2010 · 71 citations

, , +10

What Determines Effective Tax Rates? The Relative Influence of Tax and Other Factors*†

Casey M. Schwab, Bridget Stomberg, Junwei Xia · Contemporary Accounting Research · 2021 · 69 citations

, , +9

Evading the use tax on cross-border sales

Gregory A. Trandel · Journal of Public Economics · 1992 · 40 citations

, , +14

The influence of a voluntary fee in the consumption of plastic bags on supermarkets from Madeira Island (Portugal)

Idalina Perestrelo Luís, Hélder Spínola · Journal of Environmental Planning and Management · 2010 · 31 citations

, , +17

DOES USE TAX EVASION PROVIDE A COMPETITIVE ADVANTAGE TO E-TAILERS?

Jeffrey L. Hoopes, Jacob R. Thornock, Braden Williams · National Tax Journal · 2016 · 30 citations

, , +17

1–5 of 19

Authors

35

  1. JL
    John L. Mikesell

    Indiana University Bloomington, United States

    2 publications · 37 citations

    2

    h-index

  2. JE
    John E. Anderson

    University of Nebraska–Lincoln, United States

    2 publications · 31 citations

    2

    h-index

  3. WH
    Walter Hellerstein

    University of Georgia, United States

    2 publications · 38 citations

    2

    h-index

  4. MI
    Mikhail I. Melnik

    Georgia State University, United States

    1 publications · 10 citations

    1

    h-index

  5. GS
    Govind S. Iyer

    Arizona State University, United States

    1 publications · 71 citations

    1

    h-index

1–5 of 35

Institutions

10

  1. University of Nebraska–Lincoln

    Lincoln, United States

    2 h-index

    2 publications

    31 citations

  2. University of Illinois Chicago

    Chicago, United States

    1 h-index

    2 publications

    28 citations

  3. Nebraska Game and Parks Commission

    Lincoln, United States

    1 h-index

    1 publications

    17 citations

  4. Indiana University

    Bloomington, United States

    1 h-index

    1 publications

    69 citations

  5. Rogers (United States)

    Windham, United States

    1 h-index

    1 publications

    13 citations

  6. University of Georgia

    Athens, United States

    1 h-index

    1 publications

    40 citations

  7. University of North Texas

    Denton, United States

    1 h-index

    1 publications

    69 citations

  8. Universidade da Madeira

    Funchal, Portugal

    1 h-index

    1 publications

    31 citations

1–8 of 10

Venues

  1. National Tax Journal

    NTJ · 8 publications · 207 citations

    8

    h-index

  2. Journal of Urban Economics

    1 publications · 17 citations

    1

    h-index

  3. Public Budgeting &amp Finance

    1 publications · 10 citations

    1

    h-index

  4. 1

    h-index

  5. Tobacco Control

    1 publications · 14 citations

    1

    h-index

1–5