Table of ContentsWhat Should States Do about Electronic Commerce? Two Parts Structural Obsolescence State and Local Tax Bases Last 20 to 25 Years E-Commerce in Historical Context PPT Slide Local Tax Revenues, by Source: Fiscal Years 1971 and 1996 PPT Slide State and Local Property Taxes as Percent of Assets: 1946 to 1998 State and Local Property Taxes as Percent of Assets: 1981 to 1998 Property Tax Story PPT Slide Sales Tax Story Sales Tax Base Erosion State and Local Corporate Profit Tax Accruals as Percent of Corporate Profits PPT Slide Corporate Tax Story Corporate Tax Story State and Local Individual Income Taxes as Percent of Adjusted Personal Income Income Tax Story Summing Up the History Winners & Losers What Does the Past Say about the Future? E-Commerce and Future of State & Local Taxes Thinking about Future Action What Should States Do? Fixing the Sales Tax Fixing the Sales Tax Some Key Simplifications Some Key Simplifications Pay for Complexity Additional Simplifications Corporate Income Taxes Corporate Income Taxes: Policy Options Corporate Income Taxes Corporate Income or Business Activity Taxes Key to the Future |
Author: Harley Duncan
Email: dbucks@mtc.gov Home Page: www.mtc.gov |