21st Century Taxation
For lots of excellent information on sales tax including e-commerce applications, SSUTA, nexus and more (including some tax policy posts from me), go to www.salestaxsupport.com .
Welcome to the 21st Century Taxation Website and Blog.
I am Annette Nellen, a tax professor in the College of Business at San Jose State University. For many years, I have focused my research, writings and presentations on tax policy and reform at the federal, multistate and California levels. I have written several papers on various aspects of tax policy and reform with the hopes of helping to promote serious discussion of how tax systems can be modernized and made to follow the principles of good tax policy. This website has links to my articles and reports, my blog - the 21st Century Taxation Blog, my websites on virtual currency/blockchain and marijuana tax and ethics considerations, and links to various tax reform work of government agencies, tax reform commissions and others, as well as legislative proposals.
My blog provides an opportunity for comment. I am also pleased to post short papers of others that present a realistic proposal for reform or commentary on an existing tax problem. (See contact information.)
To easily navigate this web site, please see the Index / Navigation section at the bottom of this page.