Rethinking the Sales Tax Food Exclusion with SNAP Benefits

@article{Sheffrin2015RethinkingTS,
  title={Rethinking the Sales Tax Food Exclusion with SNAP Benefits},
  author={S. Sheffrin and A. Johnson},
  journal={Comparative Political Economy: Social Welfare Policy eJournal},
  year={2015}
}
  • S. Sheffrin, A. Johnson
  • Published 2015
  • Economics
  • Comparative Political Economy: Social Welfare Policy eJournal
Most states either totally or partially exclude food at home from the general sales tax. This exclusion generates a debate between tax policy analysts with their emphasis on broad base, low-rate tax systems against the advocates for the poor who argue that the exemption for food is necessary on distributional grounds. States that do tax food at home are often singled out as having particularly regressive and punitive tax systems. What is missing from this debate is a serious discussion of the… Expand
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