Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations
AbstractPresents a brief overview of the evolution of information commerce, identifies issues that are relevant to debate on the taxation of services and intangible products delivered via electronic means, examines sales tax policy issues, and outlines proposed solutions to the problem.
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 50 (1997)
Issue (Month): 4 (December)
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- Koyuncu, Cuneyt & Bhattacharya, Gautam, 2004. "The impacts of quickness, price, payment risk, and delivery issues on on-line shopping," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, Elsevier, vol. 33(2), pages 241-251, April.
- Horacio L. P. Piffano, 2007. "Argentina and Brazil: Fiscal Harmonization and Subnational Sales Taxation – State / Provincial VAT versus State / Provincial Retail Sales Tax," Department of Economics, Working Papers 069, Departamento de Economía, Facultad de Ciencias Económicas, Universidad Nacional de La Plata.
- Richard M. Bird & Pierre-Pascal Gendron, 2001. "VATs in Federal States: Experiences and Emerging Possibilities," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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