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Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations

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  • McLure, Charles E. Jr.
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    Abstract

    Presents 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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    File URL: http://www.ntanet.org/NTJ/50/4/ntj-v50n04p731-49-electronic-commerce-state-sales.pdf
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    File URL: http://www.ntanet.org/NTJ/50/4/ntj-v50n04p731-49-electronic-commerce-state-sales.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 50 (1997)
    Issue (Month): 4 (December)
    Pages: 731-49

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    Handle: RePEc:ntj:journl:v:50:y:1997:i:no._4:p:731-49

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    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Oecd, 1997. "Measuring Electronic Commerce," OECD Digital Economy Papers 27, OECD Publishing.
    2. Joel Slemrod, 1991. "Optimal Taxation and Optimal Tax Systems," NBER Working Papers 3038, National Bureau of Economic Research, Inc.
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    Cited by:
    1. 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, vol. 33(2), pages 241-251, April.
    2. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.
    3. 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 paper0104, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
    4. 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.

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