9/11/07
The Internet Tax Freedom Act and the "Digital Divide"
7/26/07
Renewing The “Internet Tax Freedom Act” Could Have An Especially Adverse Impact On Kentucky, Michigan, Ohio And Texas
7/11/07
Making the “Internet Tax Freedom Act” Permanent Could Lead to a Substantial Revenue Loss For States and Localities
7/24/06
Press Release: House To Consider Restricting States’ Authority To Tax Corporate Profits: Bill Would Cost States $3 Billion Annually, Says CBO
Revised 7/20/06
Proposed "Business Activity Tax Nexus" Legislation Would Seriously Undermine State Taxes on Corporate Profits and Harm the Economy
Revised 7/20/06
Proponents' Case for a Federally-Imposed Business Activity Tax Nexus Threshold Has Little Merit
Revised 12/22/05
Claim That Proposed Federal “Business Activity Tax Nexus” Bill Would Have A Negligible Impact On State Revenue Is False And Disingenuous
12/13/05
Claims that Proposed Federal “Business Activity Tax Nexus” Bill Would Have a Negligible Impact on State Revenues Are False and Disingenuous
2/18/05
The 6th Circuit Cuno Decision Voiding Ohio’s Investment Tax Credit: Modest But Helpful "Arms Control" In The "Economic War Between The States"
1/26/05
Federal "Business Activity Tax Nexus" Legislation: Half of A Two-Pronged Strategy To Gut State Corporate Income Taxes
Revised 10/4/04
Proposed "Business Activity Tax Nexus" Legislation Would Seriously Undermine State Taxes on Corporate Profits and Harm the Economy
Summary: 13K-HTML, 23K-PDF, 2pp.
Appendix: 84K-PDF, 17pp.
7/20/04
Proposed "Voice Over Internet Protocol Regulatory Freedom Act" Threatens To Strip States And Localities Of Billions Of Dollars In Annual Tax Revenues
3/15/04
The Alexander-Carper Internet Access Tax Moratorium Bill, S. 2084: A True Compromise that Substantially Broadens the Original Moratorium
2/11/04
A Permanent Ban on Internet Access Taxation Risks Serious Erosion of State and Local Telephone Tax Revenue as Phone Calls Migrate to the Internet
10/20/03
Making the Internet Tax Freedom Act Permanent in the Form Currently Proposed Would Lead to a Substantial Revenue Loss for States and Localities