| Publisher | Congressional Budget Office | ||
|---|---|---|---|
| Format | 977.9KB PDF | Date added | 01 Oct 2003 |
| Topics | Performance Budgeting and Management, Financial Management | ||
| Downloads | 40 | ||
The collection of state and local sales and use taxes when individuals purchase items over the Internet or from other remote sources is an issue that is now before the Congress. The Internet Tax Freedom Act of 1998 established an Advisory Commission on Electronic Commerce to make recommendations about Internet taxation, including whether to require retailers to collect sales taxes on Internet purchases. But the commission made no formal recommendations, and the issue has remained unresolved. This Congressional Budget Office (CBO) paper - prepared at the request of the Senate Finance Committee - uses an economic framework to evaluate the various arguments that have been advanced by proponents and opponents of remote collection of sales taxes.
Did you find this white paper useful?
28 out of 50 users found this white paper useful
Related white papers
Shared Services: The Practicalities of Local Council Cost Reduction
Local government in the UK has been undergoing modernisation initiatives centred on IT. Substantial investments have been made in digitising the way that local government delivers public services, managesoperations and...
Top 10 Ways to Increase IT ROI Without Adding Staff
Tough economic times are upon us, and no one knows how long they may last. Today, IT managers are looking for alternative strategies to increase their IT ROI. The first...
Succession Planning: Five Costly Errors to Avoid
This white paper shows you how to avoid five of the most common --- and costly -- errors when embarking on a succession planning initiative. You'll learn: How a lack of...
Low Administration ROI Tool
Find out why thousands of customers rely on IBM Informix Dynamic Server to minimize administration time and cost - and how this savings can add up big! Use the IDS...
Profit-focused Corporate Performance Management - A 10X Return in 6 Months
How do you achieve quick results, without comprising long-term performance strategies? The answer is Profitability Modeling and Optimization. Hear experts present today's most advanced thinking on CPM and profitability modeling. ...
Zen and the Art of the Balanced Scorecard
Today the use of balanced scorecards for performance management has become a hallmark of a well-run company. A recent study by Cranfield University showed that more than 50 percent...
The business value of Portal for Telecommunications- Telco ROI Framework
Learn more about the benefit areas and value propositions of a web portals for telecommunications in this sample Telco ROI framework.
