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Journal of State Taxation articles from September 22 2001
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Journal of State Taxation archives from September 22 2001
A review of the streamlined sales tax pilot: Kansas, Michigan, North Carolina, and Wisconsin.(Internet and mail-order sales)
September 22, 2001... INTRODUCTION
Using a variety of assumptions, the General Accounting Office (GAO) recently projected that sales tax losses from remote sales in 2003 could range from $2.5 billion to $20.4 billion. (1) States claiming the need to level the...
The single sales factor formula for New Jersey corporate business tax.
September 22, 2001... For the last two decades state legislatures around the United States have debated and examined a variety of programs to make their states "business friendly." With the economy booming and tax revenues rising, states sought ways to encourage new...
The future of the accounting profession.
September 22, 2001... INTRODUCTION
The federal government projects growth in employment opportunities for accounting graduates. This contrasts with studies and other evidence showing that the number of accounting graduates has substantially declined and that...