Taxation of Electronic Commerce - KPMG's State and Local Tax Practice discusses the issues surrounding states as they apply antiquated tax laws to electronic commerce.
Publisher: KPMG     Author: KPMG's State and Local Tax Practice   

Taxation Of Frequent Flyer Miles And Accountable Plans - The IRS is concerned that there may be some misunderstanding about a recently released technical advice memorandum involving the taxation of frequent flyer miles and accountable plans. (1995)
Publisher: The 'Lectric Law Library     Author: Internal Revenue Service   

Taxes on the Internet - The Advisory Commission on Electronic Commerce (ACEC) has submitted its recommendations about taxes on the Internet, but we may have to wait five years for the final results.
Publisher: Strategic Finance     Author: Michael Castelluccio   

Taxing Capital Income: A Bad Idea - Under a narrow set of assumptions, Chamley (1986) established that the optimal tax rate on capital income is eventually zero.
Publisher: Federal Reserve Bank of Minneapolis     Author: Andrew Atkeson, V. V. Chari, and Patrick J. Kehoe   

The Draw of Economic Development - Corporations shopping for locations for major facilities can get unprecedented financial incentives from state and local governments. But how much taxpayer money can companies take before it looks more like 'corporate welfare' than an economic win for both sides?
Publisher: Businessfinancemag.com     Author: Richard H. Gamble   

The Internet Tax Freedom Act: An Attempt At Eliminating The Tolls On The E-Commerce Superhighway - While the ITFA purports to restrain state taxation of Internet activity, it does surprisingly little to achieve that goal. Thus, the Commission appears to offer the only potential salvation from the most significant tax dilemma to face our country in decades.
Publisher: Hale & Dorr LLP     Author: Richard W. Giuliani; Michael J. Nathanson; Kimberly B. Wethly   

The tap runs dry - The forces of globalisation and new technology threaten to weaken the power of governments to tax their citizens. Can governments plug the leak?
Publisher: The Economist     Author: The Economist   

The Taxman's Burden - The IRS has tried—and failed—to modernize twice before. Now it's taking another swing. Will it be a hit or three strikes and yer out?
Publisher: CIO.com     Author: Elana Varon   

Tips On Tax Deductions For Charitable Contributions - To help contributors to nonprofit organizations understand which of their donations are tax deductible and which are not, the Council of Better Business Bureaus offers the following tips.
Publisher: The 'Lectric Law Library     Author: Council of Better Business Bureaus, Inc.   

To Elect or Not to Elect: That is the Tax Question - What you don't know about an Internal Revenue tax code may cost you millions.
Publisher: Capital Ideas     Author: Merle Erickson