The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.

This study examines trends in income, federal personal income tax and effective income tax rate, from 1990 to 2002. The paper splits income tax fillers into three groups: those in the lower half of the income distribution (deciles 1 to 5), those in the top 10% (decile 10) and those in between (deciles 6 to 9).