Add to ORKGIn this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax in...
We propose a novel solution for states that wish to tax interstate e-commerce based on fully and ade...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of ...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
This article analyzes the implications of the Wayfair decision and considers the steps state governm...
As state budgets have come under increasing pressure, many states have enacted so called Amazon taxe...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
As the Internet has increased the ease and amount of interstate transactions, the states have strugg...
On June 1, 2008 New York State imposed a new law, called the Amazon tax , that requires online reta...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using...
In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax in...
We propose a novel solution for states that wish to tax interstate e-commerce based on fully and ade...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of ...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
This paper takes a cross-disciplinary approach, between information systems and taxation, by focusin...
This article analyzes the implications of the Wayfair decision and considers the steps state governm...
As state budgets have come under increasing pressure, many states have enacted so called Amazon taxe...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
As the Internet has increased the ease and amount of interstate transactions, the states have strugg...
On June 1, 2008 New York State imposed a new law, called the Amazon tax , that requires online reta...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...