Taxes on Knowledge in America

Taxes on Knowledge in America

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In Taxes on Knowledge in America, Randall P. Bezanson explores the extent to which the publication and distribution of current public information is effected by economic exactions. The book begins with a brief overview of the English history and experience with knowledge taxes, before turning to a discussion of knowledge taxes in America from colonial times to the present. In addition to covering traditional printed publications, Bezanson looks at recent developments in broadcast and cable telecommunications, devotes a chapter to the history of the postal system, and gleans insight from three benchmark Supreme Court decisions. Bezanson provocatively concludes that knowledge is common property and knowledge taxes should be measured by their impact on the diversity of ideas and availability of information throughout society.THE SALES TAX ACTS The Sales Tax Act of 1932 authorized the levy of a county tax of one percent on retail sales. ... It was the concept of a€œtangiblea€ personal property that caused both immediate and long-term problems, especially for theanbsp;...

Title:Taxes on Knowledge in America
Author: Randall P. Bezanson
Publisher:University of Pennsylvania Press - 2015-08-14

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