Amnesty, Compliance Programs, and Expanded Nexus: New Approaches to Balanced Budgets

Christian, Adina
September 2011
Journal of State Taxation;Sep/Oct2011, Vol. 29 Issue 6, p13
Academic Journal
Adina Christian describes the numerous, if sometimes unsuccessful, amnesty and compliance programs, and aggressive nexus policies, recently utilized by financially strapped states to balance their burgeoning budgets without resorting to unpopular tax rate increases and expanded tax bases.


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