While considerable attention in the state taxation literature has been devoted to understanding how much of a corporation's income is subject to tax in a state, much less has been placed on understanding the more critical question of whether a corporation is subject to tax in a given state in...

While the 1992 Supreme Court case Quill vs. North Dakota, 112 S.Ct. 1904 (1992), re-affirmed a bright-line, physical presence nexus standard for sales and use tax purposes, the court case explicitly left open the question of whether the same nexus standard applied to state corporate income...

This study investigates the relationship between the state sales and use tax burden and manufacturing firms' employment and capital expenditures for the period 1983-2006. Using an instrumental variable model, our results indicate that the state sales and use tax burden (i.e., the product between...

Purpose – The purpose of this paper is to determine whether the presentation medium of corporate social and environmental web site disclosure has an impact on user trust in such disclosure, and to examine the effect of media richness on user perception about corporate social and environmental...