E - Commerce tax Policy Project

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About the Site Coordinators

Bloch School Professors Rita Cain and Larry Garrison coordinate this web site. If you have anything to add to this web site, please contact Dr. Garrison or Professor Cain or you can use the Feedback section.
Dr. Larry Garrison


Larry Garrison is a professor of accounting at the Bloch School at UMKC. He is a graduate of the University of Nebraska-Lincoln (Ph.D, 1986), the University of Missouri-Kansas City (M.S.A.) and Central Missouri State University (B.S.B.A.). Garrison is past president of the North American Accounting Society and the Missouri Association of Accounting Educators.

Garrisonís research interests include the taxation of individuals and business entities. Garrison has numerous publications in leading tax and accounting journals, including The Journal of the American Taxation Association, The Tax Adviser, TAXES-The Tax Magazine, Practical Tax Strategies, The CPA Journal, Oil, Gas and Energy Quarterly, Journal of State Taxation, and The Journal of Multistate Taxation and Incentives. Garrison has twice received the UMKC Alumni Elmer F. Pierson Outstanding Teaching Award and is the recipient of the Outstanding Accounting Educator of the Year Award from the Missouri Society of Certified Public Accountants.

Prof. Rita Marie Cain


Rita Cain is Professor of Business Law at the Henry W. Bloch School of Business and Public Administration at UMKC. Along with Professor Larry Garrison, Professor Cain is coordinator of the E-Commerce Tax Policy Project. She is a certified arbitrator for the Council of Better Business Bureaus. She is licensed to practice law by the State of Missouri, and is a member of the United States Supreme Court bar. She received her J.D. from the University of Kansas (1983) and a B.A. from Rockhurst University.

Cainís research and writing generally are focused on regulation of marketing, including e-commerce. Marketing in the United States is protected as free speech under the Constitution. Therefore, regulatory efforts such as do not call lists and anti-spam legislation always raise first amendment questions. These topics also touch on rights of copyright and trademark owners and consumer rights of privacy. The role of the states versus the federal government to provide consumer protection on the internet is also a recurring issue. These issues provide ample publishing opportunities, and also yield important, up-to-date information for the business law classes. These topics include interesting comparisons between the U.S. and international approaches to regulation.

Cain has published more than 40 articles in journals such as the American Business Law Journal, Business Lawyer, Journal of the Academy of Marketing Science, Journal of Interactive Marketing, Federal Communications Law Journal, Journal of Legal Studies Education, International Review of Law, Computers & Technology. Her work has been cited more than 60 times in some of these same publications, as well as once by a U.S. Court of Appeals. She has received grants from the Direct Marketing Educational Foundation and the National Science Foundation.



© 2008 Larry Garrison & Rita Marie Cain