Master of Public Administration Center for Urban Studies Kansas Public Finance Center
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Wichita State University
1845 Fairmount
Wichita, KS 67260-0155
(316) 978-7240
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Celebrating 50 Years
Tuesday, 07 October 2008

Volume 22, Number 3 (Fall 2001) PDF Print E-mail
Municipal Finance Journal
Volume 22, Number 3
Fall 2001
Editor:  W. Bartley Hildreth

Editor's Note

v

E-Commerce Symposium
E-commerce and the Single Rate Sales Tax Proposal
Gary C. Cornia, Kelly D. Edmiston, Steven M. Sheffrin, Terri A. Sexton, David L. Sjoquist and C. Kurt Zorn.

1

E-Commerce and Local Finance: Estimates of Direct and Indirect Sales Tax Losses
Donald Bruce and William F. Fox

24

The Threat to State Sales Taxes From E-Commerce: A Review of the Principal Issues
John L. Mikesell

48

Do Competitive-Only Laws Have an Impact on the Borrowing Cost of Municipal Bonds?
Jun Peng and Peter F. Brucato, Jr.

61

Tax Law Developments: Tax-Exempt Bonds for Religious Organizations 
Olivia Shay-Byrne and Lisa Brown

77