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1 Janelle Fritts & Jared Walczak, The Efficiency of State Administration of Local Taxes 1 (2022)

handle is hein.taxfoundation/statadmint0001 and id is 1 raw text is: The Efficiency of State Administration of Local Taxes FISCAL Janelle Fritts Policy Analyst FACT JaredWalczak Vice President ofState Projects No. 805 Dec. 2022 Key Findings • Central administration of local taxes is a common feature of sales taxes but is less common for income, tourism, and other local taxes. • Absent centralized administration, localities increase their administrative costs, impose substantial additional compliance costs on businesses, and reduce overall levels of compliance. • A patchwork approach to local tax administration is particularly onerous for multijurisdictional businesses which often facilitate local transactions. • Uniformity is increasingly important under Wayfair standards, especially as localities expand the use and definition of marketplace facilitators. Locally administered taxes create significant tax complexity, and in some cases, the expansion of these obligations on third-party platforms can raise constitutional concerns. • Central administration benefits both taxpayers and governments, as it increases compliance, reduces compliance costs, and expands markets. The Tax Foundation is the nation's leading independent tax policy research organization. Since 1937, our research, analysis, and experts have informed smarter tax policy at the federal, state, and global levels. We are a 501(c)(3) nonprofit organization. ©2022 Tax Foundation Distributed under Creative Commons CC-BY-NC 4.0 Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 taxfoundation.org

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