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National Tax Journal

Volumn 50, Issue 3, 1997, Pages 607-621

A primer on changing information technology and the FISC

(2) Peha, Jon M a Strauss, Robert P b

a CARNEGIE MELLON UNIVERSITY (United States)

b CARNEGIE MELLON UNIVERSITY (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0003503008 PISSN: 00280283 EISSN: None Source Type: Journal
DOI: None Document Type: Article

Times cited : (6)

References (13)

1
- 0346571719
- Care and Feeding of the Internet
- May 12
- Anderson, Wade. "Care and Feeding of the Internet." State Tax Notes 12 No. 19 (May 12, 1997): 1463-7.
- (1997) State Tax Notes , vol.12 , Issue.19 , pp. 1463-1467
- Anderson, W.¹

2
- 0031075459
- Locking the E-Safe
- February
- Baldwin, Robert W., and C. Victor Chang. "Locking the E-Safe." IEEE Spectrum 34 No. 2 (February, 1997): 40-6.
- (1997) IEEE Spectrum , vol.34 , Issue.2 , pp. 40-46
- Baldwin, R.W.¹ Chang, C.V.²

3
- 0347831937
- California Income and Franchise Tax Issues for Electronic Commerce
- May 5
- Brownell, Michael. "California Income and Franchise Tax Issues for Electronic Commerce." State Tax Notes 12 No. 18 (May 5, 1997): 1397-1404.
- (1997) State Tax Notes , vol.12 , Issue.18 , pp. 1397-1404
- Brownell, M.¹

4
- 0040965469
- Washington, D.C.: Urban Institute Press
- Due, John, and John Mikesell. Sales Taxation: State and Local Structure and Administration. 2nd ed. Washington, D.C.: Urban Institute Press, 1994.
- (1994) Sales Taxation: State and Local Structure and Administration. 2nd Ed.
- Due, J.¹ Mikesell, J.²

5
- 0345940544
- A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration. Washington, D.C.: FTA
- Federation of Tax Administrators. Model Recordkeeping and Retention Regulation. A Report of the Steering Committee Task Force on EDI Audit and Legal Issues for Tax Administration. Washington, D.C.: FTA, 1996.
- (1996) Model Recordkeeping and Retention Regulation

6
- 0040831691
- State Taxation of Electronic Commerce: Preliminary Thoughts on Model Uniform Legislation
- International Tax Program and the Society for Law and Tax Policy, Harvard Law School. Cambridge, MA: Harvard Law School, April
- Hellerstein, Walter. "State Taxation of Electronic Commerce: Preliminary Thoughts on Model Uniform Legislation." In The Multi-Jurisdictional Taxation of Electronic Commerce, International Tax Program and the Society for Law and Tax Policy, Harvard Law School. Cambridge, MA: Harvard Law School, April, 1997.
- (1997) The Multi-Jurisdictional Taxation of Electronic Commerce
- Hellerstein, W.¹

7
- 0031078191
- The Future of Electronic Money: A Regulator's Perspective
- February
- Kelley, Edward W., Jr. "The Future of Electronic Money: A Regulator's Perspective." IEEEE Spectrum 34 No. 2 (February, 1997): 21-2.
- (1997) IEEEE Spectrum , vol.34 , Issue.2 , pp. 21-22
- Kelley E.W., Jr.¹

8
- 0031075460
- Crime and Prevention: A Treasury Viewpoint
- February
- Morris, Stanley E. "Crime and Prevention: A Treasury Viewpoint." IEEE Spectrum 34 No. 2 (February, 1997): 38-9.
- (1997) IEEE Spectrum , vol.34 , Issue.2 , pp. 38-39
- Morris, S.E.¹

9
- 0347831940
- Access Date: April 28
- NSFnet statistics. [Homepage of National Science Foundation], [Online]. Available: ftp:// nic.merit.edu/statistics/nsfnet/history.bytes [Access Date: April 28, 1997].
- (1997)

10
- 0345940542
- Computers and Computer Science: Computer Architecture and Design
- Siewiorek, Daniel P. "Computers and Computer Science: Computer Architecture and Design." Encyclopedia Americana (1996): 491-3.
- (1996) Encyclopedia Americana , pp. 491-493
- Siewiorek, D.P.¹

11
- 0031077192
- Economics of E-Cash
- February
- ter Maat, Mike. "Economics of E-Cash." IEEE Spectrum 34 No. 2 (February, 1997): 68-73.
- (1997) IEEE Spectrum , vol.34 , Issue.2 , pp. 68-73
- Ter Maat, M.¹

12
- 0347831939
- Office of Tax Analysis
- Washington, D.C.
- U.S. Department of the Treasury. Office of Tax Analysis. Selected Tax Policy Implications of Global Electronic Commerce. Washington, D.C., 1996.
- (1996) Selected Tax Policy Implications of Global Electronic Commerce

13
- 0031077952
- Technology Takes to Securities Trading
- February
- Wallman, Steven M. H. "Technology Takes to Securities Trading." IEEE Spectrum 34, No. 2 (February, 1997): 60-5.
- (1997) IEEE Spectrum , vol.34 , Issue.2 , pp. 60-65
- Wallman, S.M.H.¹

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.