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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- N/A, 1996. "Note:," Foreign Trade Review, , vol. 31(1-2), pages 1-1, January.
- Joel Slemrod, 1989.
"Optimal Taxation and Optimal Tax Systems,"
NBER Working Papers
3038, National Bureau of Economic Research, Inc.
- Oecd, 1997. "Measuring Electronic Commerce," OECD Digital Economy Papers 27, OECD Publishing.
- Charles E. Mclure, 1987. "The Value Added Tax," Books, American Enterprise Institute, number 725195, April.
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