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On the Possibility and Desirability of Taxing E-Commerce

  • Bo Sandemann Rasmussen

    ()

    (Department of Economics, University of Aarhus, Denmark)

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    Over the past decade the taxation of e-commerce has been widely discussed among politicians, tax law experts and economists. To put some perspective on this issue it is analyzed to what extent e-commerce can actually be taxed and the severity of the ensuing tax revenue losses following from future growth of e-commerce is discussed. Since the US and the EU cases differ substantially they are considered separately. Subsequently various arguments supporting the view that e-commerce should receive preferential tax treatment are considered. Although no firm recommendations can be provided some interesting topics for future research are suggested.

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    File URL: ftp://ftp.econ.au.dk/afn/wp/04/wp04_08.pdf
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    Paper provided by School of Economics and Management, University of Aarhus in its series Economics Working Papers with number 2004-8.

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    Length: 32
    Date of creation: 21 Sep 2004
    Date of revision:
    Handle: RePEc:aah:aarhec:2004-8
    Contact details of provider: Web page: http://www.econ.au.dk/afn/

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    1. Peter A. Diamond & J. A. Mirrlees, 1968. "Optimal Taxation and Public Production," Working papers 22, Massachusetts Institute of Technology (MIT), Department of Economics.
    2. Zodrow, George R, 2003. "Network Externalities and Indirect Tax Preferences for Electronic Commerce," International Tax and Public Finance, Springer, vol. 10(1), pages 79-97, January.
    3. Donald Bruce & William Fox & Matthew Murray, 2003. "To Tax Or Not To Tax? The Case Of Electronic Commerce," Contemporary Economic Policy, Western Economic Association International, vol. 21(1), pages 25-40, 01.
    4. Austan Goolsbee, 2000. "In A World Without Borders: The Impact Of Taxes On Internet Commerce," The Quarterly Journal of Economics, MIT Press, vol. 115(2), pages 561-576, May.
    5. Goolsbee, Austan & Zittrain, Jonathan, 1999. "Evaluating the Costs and Benefits of Taxing Internet Commerce," National Tax Journal, National Tax Association, vol. 52(n. 3), pages 413-28, September.
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