Sales Tax on the Internet: When and How to Tax?

Please use this identifier to cite or link to this item: http://dspace.mediu.edu.my:8181/xmlui/handle/1721.1/1508

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DC Field	Value	Language
dc.creator	McKnight, Lee	-
dc.creator	Uzuner, Ozlem	-
dc.date	2002-07-22T17:03:52Z	-
dc.date	2002-07-22T17:03:52Z	-
dc.date	2002-07-22T17:03:53Z	-
dc.date.accessioned	2013-05-31T17:53:26Z	-
dc.date.available	2013-05-31T17:53:26Z	-
dc.date.issued	2013-06-01	-
dc.identifier	http://hdl.handle.net/1721.1/1508	-
dc.identifier.uri	http://koha.mediu.edu.my:8181/jspui/handle/1721	-
dc.description	As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet. However, applying these laws to border-spanning electronic commerce proved very inefficient and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging the growth of electronic commerce, we believe that use and sales taxes in general are an important part of a government?s revenues and that their ban over the Internet is not feasible. Given the magnitude of potential revenues to be obtained from sales over the Internet, we need to consider when and how governments should tax electronic commerce. We focus on some proposals which try to answer this question and argue that a taxation scheme based on the location of the consumer is the best starting point for a global solution.	-
dc.format	825005 bytes	-
dc.format	application/pdf	-
dc.language	en_US	-
dc.subject	sales tax	-
dc.subject	Internet	-
dc.subject	electronic commerce	-
dc.title	Sales Tax on the Internet: When and How to Tax?	-
Appears in Collections:	MIT Items

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