由于COVID-19导致的州销售税暴利
Phil Dean1, Maclean Gaulin1, Nathan Seegert1,2
1University of Utah, Salt Lake City, USA.
概括
在疫情期间,销售税收入意外上升,原因是对应税商品和电子商务的支出增加. 消费模式的这种转变为决策者提供了关于销售税弹性和波动性的见解.
科学领域:
- 经济学 经济学 经济学
- 公共财政是公共财政.
- 税收 税收 税收 税收
背景情况:
- 预计2020年销售税收入将大幅下降.
- 政策制定者对销售税收的实际增加感到惊.
研究的目的:
- 调查2020年销售税收入意外增加的原因.
- 利用大流行经验,提供有关消费税和收入波动的见解.
主要方法:
- 案例研究分析侧重于犹他州.
- 检查消费结构的变化和电子商务趋势.
主要成果:
- 增加了销售税基数内的商品支出,因为服务受到限制.
- 通过法律变革促进的电子商务的繁荣,促进了销售税的征收.
- 由于电子商务,销售税收入从城市地区转移到郊区.
结论:
- 消费税基数和电子商务动态显著影响收入稳定.
- 这些发现为销售税和更广泛的消费税,如增值税 (增值税) 提供了教训.
- 了解这些因素对于管理税收收入波动至关重要.
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