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Discussion of Papers on Telecommunications Taxation

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  • Weiner, Joann M.

Abstract

Discusses three papers that address the taxation of electronic commerce. Written from economic, legal and technical perspectives, the papers consider nexus, administration, and legislation. Identifies areas in which international approaches may be helpful in deciding how to analyze telecommunications taxation.

Suggested Citation

  • Weiner, Joann M., 1997. "Discussion of Papers on Telecommunications Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 623-630, September.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:623-30
    DOI: 10.1086/NTJ41789285
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    References listed on IDEAS

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    1. Hellerstein, Walter, 1997. "Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 593-606, September.
    2. Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association, vol. 50(3), pages 573-92, September.
    3. Hellerstein, Walter, 1997. "Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment," National Tax Journal, National Tax Association, vol. 50(3), pages 593-606, September.
    4. Fox, William F. & Murray, Matthew N., 1997. "The Sales Tax and Electronic Commerce: So What's New?," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 573-592, September.
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