Interesting paper here. Visibility of sales taxes make them popular.
Might help us understand why destination-based corporate income tax ideas (#DBCFT) have found popular support recently. Citizens can relate to and like the idea of companies paying taxes where their sales are.https://twitter.com/MattGrossmann/status/1069420147012771841 …
Right, but "everyone pays sales tax" attitude in the paper seems to be something different. "Everyone" I think means all consumers. Interesting though in light of US way of adding sales tax visibly (and annoyingly) at the till (which I thought was designed for unpopularity..?)
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Something different from what? Everyone is a consumer, no? I don't really follow your point..
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Different from question of DBCFT (perhaps not so much for economists thinking about incidence). Q in the paper seems to be about attitudes to sales tax vs federal income tax on individuals, rather than location of CIT in intl value chains
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And framing these Qs is always important, so this may have required a shopper to publicly say a company shouldn't pay local taxes. Maybe it's a bit like the research that shows voters happy with higher taxes for public services but vote for parties who offer the opposite.
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