Tax Foundation's Tax Policy Podcast

How do gross receipts taxes differ from sales taxes, and why are these differences important? What are the drawbacks to this type of tax? How do they damage certain businesses, and who ultimately ends up paying them? In this podcast, John Mikesell, Professor of Public Finance and Policy Analysis at Indiana University, discuses these problematic taxes, their recent reemergence in state finance, the damage they inflict on businesses, and their lack of transparency. (12 minutes, 35...