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...

The authors, in a study of Georgia, suggest that changes in the tax structure of one county will influence changes in the tax structures of neighboring counties. In Georgia, there has been a significant shift away from property taxes to alternative local-option sales taxes