Taxing Electronic Commerce: The End of the Beginning?
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- Richard M. Bird, 2008. "Tax Assignment Revisited," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0805, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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Keywordstaxation; electronic commerce; value-added tax; retail sales tax;
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2005-02-06 (Accounting & Auditing)
- NEP-ALL-2005-02-06 (All new papers)
- NEP-BEC-2005-02-06 (Business Economics)
- NEP-PBE-2005-02-06 (Public Economics)
- NEP-PUB-2005-02-06 (Public Finance)
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