Add to ORKGIn this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce
This essay argues that state governments’ current focus on getting vendors to collect their sales an...
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax...
The case of South Dakota v. Wayfair opened the door for states to tax remote sellers who did not hav...
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of ...
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax in...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
This article analyzes the implications of the Wayfair decision and considers the steps state governm...
We propose a novel solution for states that wish to tax interstate e-commerce based on fully and ade...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
For over 50 years, U.S. Supreme Court precedents held that state sales taxes could not be constituti...
Many state governments and federal policymakers view a new, special tax on electronic commerce to be...
This essay argues that state governments’ current focus on getting vendors to collect their sales an...
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax...
The case of South Dakota v. Wayfair opened the door for states to tax remote sellers who did not hav...
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of ...
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax in...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
This article analyzes the implications of the Wayfair decision and considers the steps state governm...
We propose a novel solution for states that wish to tax interstate e-commerce based on fully and ade...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
For over 50 years, U.S. Supreme Court precedents held that state sales taxes could not be constituti...
Many state governments and federal policymakers view a new, special tax on electronic commerce to be...
This essay argues that state governments’ current focus on getting vendors to collect their sales an...
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax...
The case of South Dakota v. Wayfair opened the door for states to tax remote sellers who did not hav...