The Taxation of Telecommunications in California in the Information Age

Posted: 12 Sep 2003

See all articles by Annette Nelson

Annette Nelson

San Jose State University - Donald and Sally Lucas Graduate School of Business

James E. Prieger

Pepperdine University - School of Public Policy

Terri A. Sexton

California State University, Sacramento - Department of Economics; University of California, Davis - Institute of Governmental Affairs (IGA)

Abstract

The authors analyze the taxation of telecommunications in California and say that it is out of date. The existing tax structure is difficult to justify in terms of economic efficiency or equity, the authors write.

Suggested Citation

Nelson, Annette and Prieger, James E. and Sexton, Terri A., The Taxation of Telecommunications in California in the Information Age. State Tax Notes, Vol. 29, No. 11, September 15, 2003. Available at SSRN: https://ssrn.com/abstract=444660

Annette Nelson

San Jose State University - Donald and Sally Lucas Graduate School of Business

One Washington Square
San Jose, CA 95192-0066
United States

James E. Prieger (Contact Author)

Pepperdine University - School of Public Policy ( email )

24255 Pacific Coast Highway
Malibu, CA 90263
United States
3105067150 (Phone)
3105067494 (Fax)

HOME PAGE: http://sites.google.com/a/pepperdine.edu/jprieger/

Terri A. Sexton

California State University, Sacramento - Department of Economics ( email )

6000 J Street
Sacramento, CA 95819
United States
916-278-6223 (Phone)

University of California, Davis - Institute of Governmental Affairs (IGA) ( email )

One Shields Avenue
Center for State and Local Taxation
Davis, CA 95616-8617
United States
530-752-2042 (Phone)

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