An examination of theoretical arguments supporting preferential sales tax treatment of electronic commerce using a version…
Should Electronic Commerce Receive Preferential Tax Treatment?
George R. Zodrow December 31, 2006
An examination of theoretical arguments supporting preferential sales tax treatment of electronic commerce using a version…
Illuminating the traditional, benefit and new views of property tax as a capital tax.
An analysis of the broad economic effects of the Tax Panel's reform options, both in the long run and over the transition…
Highlights include tax reform conference and Undersecretary of State for Public Diplomacy and Public Affairs Karen Hughes'…
Recommendations from the Tax Reform Panel for a revenue neutral policy options for reforming the Federal Internal Revenue…
An examination of how the experience with estate and gift taxation in the United States might inform the debate on the use…
This paper evaluates the relative advantages and disadvantages of the main potential approaches to revenue reform currently…