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Consumption taxes in the internet world

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  • Charles Scott
  • Frederick Derrick
  • Norman Sedgley

Abstract

The evolution of e-commerce raises serious issues concerning the current and future viability of consumption taxes. The dimensions of e-commerce (product, process, and agent) are shown to significantly impact the characteristics of taxes. The key issue addressed is whether the sales and use tax or the VAT is better positioned to evolve and handle the consequences of e-commerce. The conclusion deduced is that the United States with the sales and use tax is further ahead in addressing the problems but that the European Union with the VAT is likely to solve the problems first due to uniformity and cooperation. Copyright International Atlantic Economic Society 2003

Suggested Citation

  • Charles Scott & Frederick Derrick & Norman Sedgley, 2003. "Consumption taxes in the internet world," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 9(4), pages 304-311, November.
    • Handle: RePEc:kap:iaecre:v:9:y:2003:i:4:p:304-311:10.1007/bf02296179
    DOI: 10.1007/BF02296179
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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. 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.
    3. Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.
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