Mark Robyn, Tax Foundation economist, discusses his recent study (with Joseph Henchman and Micah Cohen) on sales tax holidays. Mark debunks some of the myths used to justifiy such tax breaks and makes the case for year-round tax reform rather than short-term gimmicks.
Related material:
Tax Foundation Special Report No. 193, "Sales Tax Holidays: Politically Expedient but Poor Tax Policy" by Mark Robyn, Joseph Henchman and Micah Cohen (7/28/11)
More Tax Foundation material on sales and use taxes here.
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