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The Tangled Web of Taxing Talk: Telecommunication Taxes in the New Millennium

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  • Cordes, Joseph J.
  • Kalenkoski, Charlene
  • Watson, Harry S.

Abstract

In addition to the usual range of local, state, and Federal taxes, the telecommunications sector faces a number of specific taxes and tax-like fees not faced by other industries. There is clear evidence that these sector specific taxes fail to satisfy the usual criteria of fairness, efficiency, and simplicity and, with recent deregulation, increased competition, and technological innovation, which have dramatically altered the telecommunications sector, the failings of these taxes will be exacerbated.

Suggested Citation

  • Cordes, Joseph J. & Kalenkoski, Charlene & Watson, Harry S., 2000. "The Tangled Web of Taxing Talk: Telecommunication Taxes in the New Millennium," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 563-588, September.
    • Handle: RePEc:ntj:journl:v:53:y:2000:i:3:p:563-88
    DOI: 10.17310/ntj.2000.3.13
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