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Internet Taxation | |
The following sources are recommended by a professor whose research specialty is taxation of electronic commerce. |
· The Internet Economy: Access, Taxes, and Market Structure, by Alan E. Wiseman. Brookings Institution Press, 2000.
· Sales Tax and Electronic Commerce: 2002 Edition, by David E. Hardesty. EcommerceTax.com, 2002.
· E-Commerce and Internet Taxation Links, by Annette Nellen. http://www.cob.sjsu.edu/facstaff/nellen_a/e-links.html
· "E-Commerce in the Context of Declining State Sales Tax Bases," by Donald Bruce and William F. Fox, National Tax Journal, Vol. 53, No. 4, Part 3, September 2000, pp. 1373-1388. State and Local Sales Tax Revenue Losses from E-Commerce: Estimates as of July 2004. http://cber.bus.utk.edu/ecomm/Ecom0704.pdf
· Sales Taxes: Electronic Commerce Growth Presents Challenges; Revenue Losses Are Uncertain, U.S. General Accounting Office, June 2000. November 2001 Update. http://www.gao.gov/new.items/g600165.pdf and http://www.gao.gov/new.items/d0283r.pdf
· Streamlined Sales Tax System for the 21st Century. http://www.streamlinedsalestax.org/
· Sales Taxation: State and Local Structure and Administration, by John F. Due and John L. Mikesell. The Urban Institute Press, 1994.
· "The Sales Tax and Electronic Commerce: So What's New?" by William F. Fox and Matthew N. Murray, National Tax Journal, Vol. 50, No. 3, September 1997, pp. 573-592.
· "Evaluating the Costs and Benefits of Taxing Internet Commerce," by Austan Goolsbee and Jonathan Zittrain, National Tax Journal, Vol. 52, No. 3, September 1999, pp. 413-428.
· "In a World without Borders: The Impact of Taxes on Internet Commerce," by Austan Goolsbee, Quarterly Journal of Economics, Vol. 115, No. 2, May 2000, pp. 561-576.
"The Infography about Internet Taxation"
http://www.infography.com/content/590571844294.html
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