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Keywords: use tax
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Journal Articles
Improving Use-Tax Compliance by Decreasing Effort and Increasing Knowledge
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (1): 1–18.
Published: 01 March 2013
...Christopher R. Jones; Yuyun Sejati ABSTRACT We explore two remedies that could help states improve use-tax compliance. The first remedy is designed to reduce the amount of effort an individual must exert to pay the use tax by having the vendor give the individual an option to pay the use tax...
