Date of Award


Document Type


Degree Name

Master of Public Policy and Management (PPM)


Public Policy and Management

First Advisor

Sales Tax - Maine, State Revenue - Maine

Second Advisor

Sales Tax - Maine, State Revenue - Maine

Third Advisor

Sales Tax - Maine, State Revenue - Maine


Muskie School of Public Service


Introduction The role of sales taxation in states’ economies has been a topic of much discussion and controversy since its inception in some states more than 70 years ago. The sales tax has been a critical component of revenue generation for some 98% of states over the last 50 years, but policy-makers and economists have become concerned in recent years about the dwindling revenues being generated by sales taxation in most states.



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