The author of "Picatrix" was likely a highly educated and intellectually versatile scholar, deeply rooted in the Arabic-speaking world of the 11th century. He was well-versed in a variety of disciplines, including astrology, alchemy, and philosophy, drawing on Greek, Persian, and Indian sources. As a participant in the Islamic Golden Age's rich scholarly tradition, he likely had access to extensive libraries and intellectual circles. His work suggests a blend of academic knowledge and practical application, indicating both theoretical understanding and hands-on experience in astrological and magical practices.

Foreword by Robert Ebel and Bill Cook
Sales Tax Overview
Importance of the Sales Tax in the 21st Century by William F. Fox
Interstate Dimensions of the Sales Tax
Interstate Dimensions of the Sales Tax: The Impact of Jefferson Lines by Walter Hellerstein
Interstate Dimensions of the Sales Tax: Third-Party Drop Shipments by H. Michael Madsen and Kimberly L. King
State and Local Sales/Use Tax Simplification--A Call to Action by Wayne G. Eggert
Sales Taxation and Federal Policy
Federal Consumption Tax Proposals and the State by Gerald E. Auten and Eric J. Toder
Implications of GATT and NAFTA for Sales and Use Taxes by Keith Carlson
Is the Retail Sales Tax Really Inferior to the Value-Added Tax? by John L. Mikesell
New Administrative Techniques in Auditing
Ohio's Managed Audit Program by William D. Marshall
Contract Auditing: The Florida Experience by Coleen Birch
Emerging Technologies and Auditing Practice
How Business Would Like States to Audit: Are We Moving in the Right Direction? by William Saad
Taxpayer Technologies and Sales Tax Audit Practices by Terrell E. Schroeder
Tax Compliance Technology and Implications for Business by Sue Coty and Russell Williams
Evolving Taxpayer Information Systems by John R. Baldwin
Statistical Sampling Sales and Use Tax Audits by Russell Greenstein and Lisa Tillis
Changing Who Pays the Sales Tax
Elements of Successful State Tax Reform by Lawrence C. Walters, Gary C. Cornia, and William Asplund
Moving the Retail Sales Tax to a Retail Tax: Optimal Tax Considerations by Matthew N. Murray
Information Technology and the Sales Tax
A Treatment of Intermediate Transactions and Supply Elasticities in the Incidence of Sales Taxes by Kenneth Trager and Frank Williams
Emerging Information Technologies and Implications for Taxation by Jon S. Riewe
Separating Intangibles from Goods by Elaine Bialczak
Bibliography
Index

Leading national experts examine the importance of sales tax as a revenue source in the U.S. and describe key factors that will determine its role in government revenue structures of the 21st century. This book offers a timely analysis of cutting-edge issues that affect both the private and the public sector, including reform, emerging technologies, interstate dimensions, auditing techniques, federal policy and more. Policymakers, tax administrators, analysts, and business professionals will find this work of great value.