Cordes, Joseph J.; Kalenkoski, Charlene; Watson, Harry S. - In: National Tax Journal 53 (2000) n. 3, pp. 563-88
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,...