Swain, John A.; Hellerstein, Walter - In: National Tax Journal 58 (2005) 3, pp. 605-19
This paper has four major objectives. The first is to describe and discuss the antecedents to the streamlining movement. The second is to describe and discuss the Streamlined Sales Tax Project (SSTP) and the agreement that the SSTP produced (the Streamlined Sales and Use Tax Agreement or SSUTA)....