August 26, 2009
Mark Robyn of the Tax Foundation: Sales Tax Holidays
Many state recently wrapped up back-to-school sales tax holidays, periods of time during which certain goods are exempted from the state (and sometimes local) sales tax. Sales tax holidays are politically popular not just for back to school items, but others such as energy-efficient products and hurricane-preparedness materials. However, they're also problematic for a number of reasons.
To explain why on this week's podcast is Tax Foundation Staff Economist Mark Robyn, who authored Tax Foundation Special Report No. 171, "Sales Tax Holidays: Politically Expedient but Poor Tax Policy."
View Tax Foundation Special Report No. 171, "Sales Tax Holidays: Politically Expedient but Poor Tax Policy." More on sales and use taxes.
To listen to the podcast: Play the audio above or right-click on the audio file below, and select "Save Target As."
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- Mark Robyn of the Tax Foundation: Sales Tax Holidays, MP3, 9.3 MB