State and Local Taxation of Property. National Industrial Conference Board, Inc.

1931 ◽  
Vol 39 (4) ◽  
pp. 564-565
Author(s):  
Jens P. Jensen
1984 ◽  
Vol 44 (3) ◽  
pp. 269
Author(s):  
Orba F. Traylor ◽  
Harvey E. Brazer ◽  
Deborah S. Lauren ◽  
George F. Break ◽  
C. Lowell Harriss ◽  
...  

1953 ◽  
Vol 20 (4) ◽  
pp. 769
Author(s):  
Leo A. Diamond ◽  
Jerome R. Hellerstein

1908 ◽  
Vol 23 (4) ◽  
pp. 734
Author(s):  
H. A. Millis

1907 ◽  
Vol 22 (2) ◽  
pp. 297
Author(s):  
Edwin R. A. Seligman

2011 ◽  
pp. 2064-2070
Author(s):  
Mahesh S. Raisinghani ◽  
Dan S. Petty

This article is designed to give the reader a balanced perspective on some of the issues surrounding the current discussions related to state and local taxation of Internet access fees and sales transactions. It attempts to express the issues being discussed and presents several viewpoints. The proponents of Internet taxation are searching for technological and administrative system to meet their goal. After much deliberation, the Advisory Commission on Electronic Commerce released its final recommendations to Congress in April 2000. Major emphasis is being placed on simplification, neutrality, avoiding double taxation and accepting the existing tax rules with no new taxes.


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