The National Tax Association's project on the taxation of telecommunications and electronic commerce recommended that each state employing a sales and use tax consider adopting a single statewide rate rather than continue with the number of rates currently in use. This recommendation was made in...

This article reviews the recently completed National Tax Association's special study on the taxation of Electronic Commerce and Telecommunication. It describes the major issues examined by the study group and notes the potential effect the Final Report is having on the current debate. It also...

This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax...