Add to ORKGThe continued development of the Internet has dramatically increased the amount of direct marketing activity in recent years. The existing tax regulations and operational restrictions impede state and local government from collecting taxes on these transactions, creating a loss in potential sales tax revenue. This paper outlines the problems involved in determining the revenue losses to a local community. Further, the authors attempted to apply national data and estimates to the local community
Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generate...
The internet is an ever-growing source of information, services, products, communication, and income...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
ABSTRACT: This paper addresses the impending revenue losses from the inability of state and local g...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Nationally, internet commerce amounts to trillions of dollars of sales per year, and business and co...
This report discusses significant issues in the remote sales tax collection debate, beginning with a...
This report is an introduction to the economics of electronic commerce and its potential impact on s...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
The exhaustive existing literature on sales tax competition has had a focus on state data or case-st...
This report presents estimates of sales tax revenue loss by Georgia counties due to e-commerce
This paper discusses the current issues on internet commerce sales tax. The main issue is whether an...
Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generate...
The internet is an ever-growing source of information, services, products, communication, and income...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...
ABSTRACT: This paper addresses the impending revenue losses from the inability of state and local g...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Nationally, internet commerce amounts to trillions of dollars of sales per year, and business and co...
This report discusses significant issues in the remote sales tax collection debate, beginning with a...
This report is an introduction to the economics of electronic commerce and its potential impact on s...
In theory, state sales and use taxes are based on the destination principle, which prescribes that t...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Over the past twenty years many California cities have substan- tially increased their reliance on s...
The exhaustive existing literature on sales tax competition has had a focus on state data or case-st...
This report presents estimates of sales tax revenue loss by Georgia counties due to e-commerce
This paper discusses the current issues on internet commerce sales tax. The main issue is whether an...
Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generate...
The internet is an ever-growing source of information, services, products, communication, and income...
The purpose of my dissertation is to develop a spatial economic model that can be used to examine th...