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Volume 22, Number 3 (Fall 2001) |
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Municipal Finance Journal Volume 22, Number 3 Fall 2001 Editor: W. Bartley Hildreth
| Editor's Note |
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| E-Commerce Symposium |
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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. |
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E-Commerce and Local Finance: Estimates of Direct and Indirect Sales Tax Losses Donald Bruce and William F. Fox |
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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 |
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