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- Title
Why Do the Children of the Cloud Need Tax Abatements?
- Authors
Allen, Michael; Webb, Samuel
- Abstract
The article explores the need for local and state tax abatements for data centers (DC) in Virginia. It offers information on DCs which are taking an important role in integrating, preserving, leveraging, and protecting businesses and government data with the rise of cloud computing. It provides a history and evolution of DCs, the factors why traditional income and property tax abatements are not suitable for DCs and why transaction tax abatements are more appropriate.
- Subjects
VIRGINIA; TAX remission; DATA libraries; CLOUD computing; DATA protection; PROPERTY tax; INCOME tax
- Publication
Journal of State Taxation, 2013, Vol 31, Issue 3, p19
- ISSN
0744-6713
- Publication type
Article