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

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

doi:10.17310/ntj.2000.3.13

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

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

Personal Financial Planning

Research output: Contribution to journal › Article › peer-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 language	English
Pages (from-to)	563-586
Number of pages	24
Journal	National Tax Journal
Volume	53
Issue number	3
DOIs	https://doi.org/10.17310/ntj.2000.3.13
State	Published - Sep 2000

Access to Document

10.17310/ntj.2000.3.13

Link to publication in Scopus

Fingerprint Dive into the research topics of 'The tangled web of taxing talk: Telecommunication taxes in the new millennium'. Together they form a unique fingerprint.

Cite this

@article{218e959462a1480fbb88e3df154cf6a9,

title = "The tangled web of taxing talk: Telecommunication taxes in the new millennium",

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.",

author = "Cordes, {Joseph J.} and Charlene Kalenkoski and Watson, {Harry S.}",

year = "2000",

month = sep,

doi = "10.17310/ntj.2000.3.13",

language = "English",

volume = "53",

pages = "563--586",

journal = "National Tax Journal",

issn = "0028-0283",

number = "3",

}

TY - JOUR

T1 - The tangled web of taxing talk

T2 - Telecommunication taxes in the new millennium

AU - Cordes, Joseph J.

AU - Kalenkoski, Charlene

AU - Watson, Harry S.

PY - 2000/9

Y1 - 2000/9

N2 - 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.

AB - 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.

UR - http://www.scopus.com/inward/record.url?scp=0039847635&partnerID=8YFLogxK

U2 - 10.17310/ntj.2000.3.13

DO - 10.17310/ntj.2000.3.13

M3 - Article

AN - SCOPUS:0039847635

VL - 53

SP - 563

EP - 586

JO - National Tax Journal

JF - National Tax Journal

SN - 0028-0283

IS - 3

ER -