Master of Public Administration (MPA)
First Committee Member
Dr. Lee Bernick, Department Chair, Professor of Public Administration, University of Nevada Las Vegas
Number of Pages
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.
Local government; Nevada – Clark County; Sales tax; Teleshopping – Taxation
Public Affairs, Public Policy and Public Administration | Taxation
Smith, Patrick Timothy Collins, "Sales and use taxes in Clark County and potential implications of the Internet sales tax moratorium" (2001). UNLV Theses, Dissertations, Professional Papers, and Capstones. 444.