Huizenga concluded that a legislative tool is needed.Specifically, the measure would add a new subsection to Exchange Act Sec. 15, which governs broker-dealer registration, to reduce the regulatory costs incurred by sellers and buyers of small- and mid-sized privately held companies for professional business brokerage services, while enhancing their protection through well defined, appropriately scaled, and cost-effective federal securities regulation. [read post]

Table of Contents Key Findings Introduction Review of State and Local Car Rental Excise Taxes — How Rental Car Taxes and Fees Work — How Rental Car Excise Tax Revenue Is Used Economic and Tax Policy Consequences of Rental Car Excise Taxes — Economic Incidence of Car Rental Excise Taxes — Tax Exporting — Car Rental Excise Taxes and Tax Policy Rental Car Taxes and Peer-to-Peer Car Sharing — Developments in the State Taxation of Peer-to-Peer Car Sharing —… [read post]