Skip to main content

Taxing Sales: Comparing the Origin-Based and Destination-Based Models

Hanns Kuttner

A sales tax can be either origin or destination based. In the origin-based model, the tax is the tax rate and rules in the seller’s location, and in the destination-based model, the tax rate and rules are those in the buyer’s location. This report compares the two models.

View PDF

Related Articles

US Firms Should Pay Tax Where They Do Business

Irwin M. Stelzer

It is about time American companies recognized that they have to pay taxes where they do business....

Watch Now

BOJ Doesn't Want to Exacerbate Yen Weakness: Brown

Brendan Brown

The Bank of Japan doesn't want to exacerbate yen weakness and so is restrained in its ability to implement further quantitative easing, according to B...

Watch Now

Retailers Compete for American Shoppers

Irwin M. Stelzer

Lower gasoline prices continue to stuff consumers’ wallets and purses with an extra $100 billion annually....

Continue Reading