E-Commerce and the Single-Rate Sales Tax Proposal  
pp.1-23 (23)
Authors:  Gary C.  Cornia (1).; Kelly D. Edmiston (2) David L. Sjoquist (2).; Steven M.  Sheffrin (3).; Terri A.  Sexton (4).; C. Kurt  Zorn (5).

E-Commerce and Local Finance—Estimates of Direct and Indirect Sales Tax Losses  
pp.24-47 (24)
Authors:  Donald  Bruce.; William F.  Fox.

The Threat to State Sales Taxes from E-Commerce—A Review of the Principal Issues  
pp.48-60 (13)
Authors:  John L.  Mikesell.

Do Competitive-Only Laws Have an Impact on the Borrowing Cost of Municipal Bonds?  
pp.61-76 (16)
Authors:  Jun  Peng.; Peter F.  Brucato, Jr..

Tax-Exempt Bonds for Religious Organizations  
pp.77-89 (13)
Authors:  Olivia  Shay-Byrne.; Lisa Brown.

Complete Issue  
pp.1-93 (93)
Authors:  W. Bartley Hildreth.