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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- Joel Slemrod, 1991.
"Optimal Taxation and Optimal Tax Systems,"
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- 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.
- 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.
- 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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