Municipal Finance Journal

Volume 22, Number 3
Fall 2001
Editor: W. Bartley Hildreth

Editors Note

V

E-Commerce Symposium

1

E-commerce and the Single Rate Sales Tax Proposal
Gary C. Cornia, Kelly D. Edmiston, Steven M. Sheffrin, Terri A. Sexton, David L. Sjoquist and C. Kurt Zorn

1

E-Commerce and Local Finance:
Estimates of Direct and Indirect Sales Tax Losses
Donald Bruce and William F. Fox

24

The Threat to State Sales Taxes From E-Commerce:
A Review of the Principal Issues
John L. Mikesell

48

Do Competitive-Only Laws Have an Impact on the Borrowing Cost of Municipal Bonds?
Jun Peng and Peter F. Brucato, Jr.

61

Tax Law Developments:
Tax-Exempt Bonds for Religious Organizations
Olivia Shay-Byrne and Lisa Brown

77