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Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment

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  • Hellerstein, Walter

Abstract

Identifies key issues and recommends policy guidelines for state taxation of electronic commerce. Considers uniformity, administrability, nexus, transmission- and content-based services, and double taxation. Argues for a congressional mandate to ensure uniformity.

Suggested Citation

  • 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.
    • Handle: RePEc:ntj:journl:v:50:y:1997:i:3:p:593-606
    DOI: 10.1086/NTJ41789283
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    Cited by:

    1. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Discussion Paper 2004-102, Tilburg University, Center for Economic Research.
    2. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    3. 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.
    4. 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.
    5. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
    6. 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.
    7. 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.

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