Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations
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.
Volume (Year): 50 (1997)
Issue (Month): 4 (December)
|Contact details of provider:|| Postal: 725 15th St. NW #600. Washington, D.C. 20005-2109|
Fax: (202) 737-7308
Web page: http://www.ntanet.org/
More information through EDIRC
References listed on IDEAS
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.:
- Oecd, 1997. "Measuring Electronic Commerce," OECD Digital Economy Papers 27, OECD Publishing.
- Joel Slemrod, 1989.
"Optimal Taxation and Optimal Tax Systems,"
NBER Working Papers
3038, National Bureau of Economic Research, Inc.
- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, 1.
- N/A, 1996. "Note:," Foreign Trade Review, Indian Institute of Foreign Trade, vol. 31(1-2), pages 1-1, January.
When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:50:y:1997:i:no._4:p:731-49. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.