The tangled web of taxing talk: Telecommunication taxes in the new millennium

Joseph J. Cordes, Charlene Kalenkoski, Harry S. Watson

Research output: Contribution to journalArticlepeer-review

2 Scopus citations

Abstract

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency, and simplicity and, with recent deregulation, increased competition, and technological innovation, which have dramatically altered the telecommunications sector, the failings of these taxes will be exacerbated.

Original languageEnglish
Pages (from-to)563-586
Number of pages24
JournalNational Tax Journal
Volume53
Issue number3
DOIs
StatePublished - Sep 2000

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