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 -