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)
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- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, April.
- Slemrod, Joel, 1990.
"Optimal Taxation and Optimal Tax Systems,"
Journal of Economic Perspectives,
American Economic Association, vol. 4(1), pages 157-78, Winter.
- Oecd, 1997. "Measuring Electronic Commerce," OECD Digital Economy Papers 27, OECD Publishing.
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