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Full-Text Articles in Law

Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith Jan 2000

Internet Taxes: Congressional Efforts To Control States' Ability To Tax The World Wide Web, Kevin J. Smith

Richmond Journal of Law & Technology

Every year, increasingly more people use the Internet to purchase goods and services. Internet purchases are expected to exceed $20 billion per year in the near future. By the year 2003, industry experts predict Internet purchases by businesses alone will reach $1.3 trillion. Presently, the majority of Internet sales transactions flow through business to business sites. Internet purchases by consumers are expected to reach $144 billion by the year 2003.


Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen Jan 2000

Reinventing Tax Expenditure Reform: Improving Program Oversight Under The Government Performance And Results Act, Mary L. Heen

Law Faculty Publications

In this Article, Professor Heen examines the new framework for performance-based management and oversight of federallyfunded programs, describes emerging efforts to incorporate tax expenditures into the performance review process, and places these developments into context by evaluating past experiences with tax expenditure reform. Professor Heen concludes that the new framework provides a promising executive branch mechanism for achieving a more coordinated review of functionally related government programs, whether funded or implemented through direct expenditures, tax expenditures, or regulatory programs. However, as past experience illustrates (including, for example, experience with employment subsidies such as the Work Opportunity Tax Credit and the …


University Of Richmond Law Review Jan 2000

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.


Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell Jan 2000

Annual Survey Of Virginia Law: Taxation Law, Craig D. Bell

University of Richmond Law Review

This article reviews significant, recent developments in the law affecting Virginia taxation. Each section covers recent judicial decisions and legislative changes over the past two years. The overall purpose of this article is to provide Virginia tax and general practitioners with a concise overview of the recent developments in Virginia taxation most likely to have an impact on Virginia practitioners. This article, however, will not discuss many of the numerous technical legislative changes to the State Taxation Code of Title 58.1.