scholarly journals State and Local Taxation: Cases and Materials

1953 ◽  
Vol 20 (4) ◽  
pp. 769
Author(s):  
Leo A. Diamond ◽  
Jerome R. Hellerstein
Keyword(s):  
Local Taxation ◽  
State And Local

State and Local Taxation: Review of Current State of Art

1984 ◽  
Vol 44 (3) ◽  
pp. 269
Author(s):  
Orba F. Traylor ◽  
Harvey E. Brazer ◽  
Deborah S. Lauren ◽  
George F. Break ◽  
C. Lowell Harriss ◽  
...  
Keyword(s):  
Current State ◽  
Local Taxation ◽  
State And Local ◽  
State Of Art

State and Local Taxation.

1908 ◽  
Vol 23 (4) ◽  
pp. 734
Author(s):  
H. A. Millis
Keyword(s):  
Local Taxation ◽  
State And Local

Recent Reports on State and Local Taxation

1907 ◽  
Vol 22 (2) ◽  
pp. 297
Author(s):  
Edwin R. A. Seligman
Keyword(s):  
Local Taxation ◽  
State And Local

E-Commerce Taxation Issues

2011 ◽  
pp. 2064-2070
Author(s):  
Mahesh S. Raisinghani ◽  
Dan S. Petty
Keyword(s):  
Electronic Commerce ◽  
Internet Access ◽  
Administrative System ◽  
Double Taxation ◽  
Local Taxation ◽  
Advisory Commission ◽  
State And Local ◽  
Major Emphasis

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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