http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
critical issues in policy and administration
National Tax Association-Tax Institute of America
Sales tax trends and issues / Robert D. Ebel and Christopher Zimmerman -- Sales tax policy during the next decade / Billy Hamilton and John L. Mikesell -- Sales taxation of services : an overview of the critical issues / Walter Hellerstein -- Sales taxation of services : has its time come? / William F. Fox -- Sales tax on services : a tax administrator's perspective / John P. James -- Sales tax on services : state trends / Laird Graeser and Allen Maury -- The sales taxation of mergers and acquisitions / Peter L. Faber -- Sales taxation of nonprofit organizations : purchases and sales / John L. Mikesell -- First amendment limitations on sales and use taxation : what is left after Leathers v. Medlock? / C. James Judson and C. David Jennings.
Globalization of the marketplace : sales and use tax implications / Wayne G. Eggert -- Simplifying the sales tax : credits or exemptions? / Steven D. Gold -- Expanding the sales tax base : implications for growth and stability / Richard F. Dye and Therese J. McGuire.
edited by William F. Fox ; foreword by Frederick D. Stocker.
Collected papers from a Jan. 10-11, 1991 seminar conducted by the National Tax Association in New Orleans, La.--Pref.
"Published in cooperation with the National Tax Association."
Includes bibliographical references and index.