Internet Tax Moratorium

This CBPP Report reviews the rapid development of technology that sends phone calls over the Internet and explains why proposed legislation to make the Internet access tax moratorium permanent threatens to eventually eliminate $12 billion in annual state and local telecommunications tax revenues.

The Alexander-Carper Internet Access Tax Moratorium Bill, S. 2084: A True Compromise that Substantially Broadens the Original Moratorium, by Michael Mazerov
3/15/04  59K-HTML, 73K-PDF, 13pp.

Making the Internet Tax Freedom Act Permanent in the Form Currently Proposed Would Lead to a Substantial Revenue Loss for States and Localities, by Michael Mazerov
10/20/03 -- Summary: 27K-HTML, 32K-PDF, 5pp. -- Full Report: 146K-PDF, 34pp.

A Permanent Ban on Internet Access Taxation Risks Serious Erosion of State and Local Telephone Tax Revenue as Phone Calls Migrate to the Internet, by Michael Mazerov
2/11/04 -- 67K-HTML, 71K-PDF, 14pp.

Bridging the Organizational Divide: Toward a Comprehensive Approach to the Digital Divide, PolicyLink, September 2001
(33 Pages - 439k ... download time approx. 10 sec. over 56k connection)

Event Summary: The Internet Telephony Revolution: Reality or Hype?
(Op-Ed) AEI-Brookings Joint Center for Regulatory Studies
3/10/2004

The Uncertain Future of the Telecommunications Industry
Policy Brief #129
by Robert E. Litan, Roger G. Noll
January 2004

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