Taxes in the United States: Developments, Analysis, and Research. Volume 5

$145.00

Sarah Brackman (Editor)

Series: Taxes in the United States: Developments, Analysis, and Research
BISAC: LAW086000

This book examines the most recent developments, analysis and research concerning taxation in the United States. Topics discussed in this compilation include a review of Constitutional authorities under which Congress regulates state taxation; a brief overview of the Internet Tax Freedom Act; legal issues of taxation of internet sales and access; current laws related to the repatriation of foreign earnings; energy tax initiatives; energy tax policies; and differences in definitions and rules in the tax code.
(Imprint: Nova)

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

Publish with Nova Science Publishers

We publish over 800 titles annually by leading researchers from around the world. Submit a Book Proposal Now!