McLure, C.E. (1997). Electronic commerce, state sales taxation, and intergovernmental fiscal relations. National Tax Journal, 50(4), 731-750.
This study takes place within the context of a marketplace that is that is increasing utilizing electronic commerce as a way to facilitate transactions between vendors and consumers. Taxation in regard to electronic commerce is a complicated situation, which resulted in some confusion and uncertainty for tax administrators and tax payers alike.
The aim of the study by McLure (1997) was to explore the implications associated with electronic commerce as it relates to tax administration. A review was conducted in order to synthesize information with regard to this issue in order to devise...
Once more oriented to the minimal statistics gathering and funding assistance between more or less watertight compartments, intergovernmental relations (IGR) has evolved into dynamic and highly integrated sets of behaviors, not only between agents of government but among a host of non-governmental actors, non-profit and for-profit." (Agranoff, 2008) Agranoff states that intergovernmental relations appear to have started with "the territorial organization of states, often termed in international nomenclature as
Still, state and local governments must realize that unfunded mandates will still occur, and when that happens, federal resources must be made available to state and local governments in order to help them make responsible financial decisions. Thus, an advisory board should be put into place to assist state and local governments in dealing with unfunded federal mandates as a further bridge in the communication gap between these two
They call for greater recognition in the national policies, which negatively affect the goals (Zeemering, 2007). Taking a critical perspective, I find the Federalism and intergovernmental relations to be undemocratic. This system propagated the tendency towards executive dominance in the American system. It further limits the senate and the legislatures. In spite of the increasing number of open conferences, the process has stringent measures to reinforce the government secrecy. As
For example, we could consider a local agricultural project. The local and state expertise in determining what are the right decisions to be made on this project should be more useful and in a more timely manner than decisions that could be made at a federal level. In the current security and economic environment, the answer is probably somewhere mid-way between all the notions previously presented. From this perspective, a
This program requires the states to create their own safety standards and to implement their rail safety oversight and audit programs in measuring compliance to that program. But the diversity of legal authorities, budgets and staff levels of oversight agencies would not allow this to happen smoothly (Caruso). The proposed Public Transportation Safety Program Act of 2009 hoped to authorize the Department of Transportation to establish the minimum safety standards
Participatory Budgeting CMA In the late-capitalist era during the late twentieth century restructuring of Canada's municipalities toward a new model of intergovernmental alliances, known as 'city-regional' governance, the importance of Public Choice as praxis to reconfiguration of the nation's market relations was asserted by urban planning and political theorists interested in the impetus and affects of the what became known as the Consolidation Movement. A decade of exposure to James Lightbody's
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