Table of Contents

Table of Contents

Preface

Constitutional Authorities Under Which Congress Regulates State Taxation
(Erika K. Lunder, Kenneth R. Thomas)

The Internet Tax Freedom Act: In Brief
(Jeffrey M. Stupak)

Taxation of Internet Sales and Access: Legal Issues
(Erika K. Lunder)

Present Law and Selected Proposals Related to the Repatriation of Foreign Earnings
(Joint Committee on Taxation)

Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources
(Molly F. Sherlock, Jeffrey M. Stupak)

Energy Tax Policy: Issues in the 114th Congress
(Molly F. Sherlock, Jeffrey M. Stupak)

Tax Policy: Differences in Definitions and Rules in the Tax Code
(U.S. Government Accountability Office)

Index