Georgetown Public Policy Review
Policy Shaping Our Future
Financial discipline at Mexico’s subnational level still has a long way to go if public finance administration is not considered as part of the reform agenda. This article sparks a debate about public financial management core issues perhaps influencing borrowing decisions at the subnational level.
Remote sellers currently cannot be compelled to collect sales tax on out-of-state purchases, resulting in a large decrease in state sales tax revenues. While states may attempt sales taxation on remote sales through use taxes, corresponding tax revenues are minimal. The Marketplace Fairness Act has emerged as a potential solution, albeit with its share of detractors.