Award Date

5-2001

Degree Type

Capstone

Degree Name

Master of Public Administration (MPA)

Department

Public Administration

First Committee Member

Dr. Lee Bernick, Department Chair, Professor of Public Administration, University of Nevada Las Vegas

Number of Pages

43

Abstract

Sales taxes have been a much-depended on source of revenue for local governments since the early part of the 1900’s. Southern Nevada local governments rely relatively heavily on sales and use taxes for a source of income. In 1998, the United States Congress passed an Act that imposed a moratorium on Internet sales tax collection until October 2001. With the explosive growth in Internet sales, the issue of the failed collection of an Internet sales tax has come to the forefront of local government finance discussions.

Keywords

Local government; Nevada – Clark County; Sales tax; Teleshopping – Taxation

Disciplines

Public Affairs, Public Policy and Public Administration | Taxation

Language

English


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