To Tax Or Not To Tax? The Case Of Electronic Commerce
AbstractDespite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of intermediate goods, the taxation of consumer purchases of final goods and services, and the various issues of administration and compliance costs as they apply to the development of E-commerce. The authors conclude that generally the optimal tax literature cannot be used in support of a blanket tax exemption for Internet purchases. Certain conditions could lead to the optimality of an exemption, but those conditions are not likely to be met in practice. Copyright 2003 Western Economic Association International.
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Bibliographic InfoArticle provided by Western Economic Association International in its journal Contemporary Economic Policy.
Volume (Year): 21 (2003)
Issue (Month): 1 (01)
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- Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, School of Economics and Management, University of Aarhus.
- Elgin, Ceyhun, 2013.
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- Ceyhun Elgin, 2012. "Internet Usage and the Shadow Economy: Evidence from Panel Data," Working Papers 2012/09, Bogazici University, Department of Economics.
- Bo Sandemann Rasmussen, 2004. "Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs," Economics Working Papers 2004-9, School of Economics and Management, University of Aarhus.
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