Bankrate
Bankrate: Sales Tax: Definition, How It Works, and How to Calculate It
Forty-five states and many local government impose sales taxes on most goods and some services. This article explains the difference between sales taxes and income taxes, and how sales taxes are levied.
Curated OER
Vat Theories Progressive or Regressive Who Pays What?
Explains progressive, regressive, and proportional taxes and applies them to the value added tax (VAT).