On the Possibility and Desirability of Taxing E-Commerce
Univ. of Aarhus Economics Working Paper No. 2004-08
35 Pages Posted: 31 Jul 2008
There are 2 versions of this paper
On the Possibility and Desirability of Taxing E-Commerce
Date Written: September 21, 2004
Abstract
Over the past decade the taxation of e-commerce has been widely discussed among politicians, tax law experts and economists. To put some perspective on this issue it is analyzed to what extent e-commerce can actually be taxed and the severity of the ensuing tax revenue losses following from future growth of e-commerce is discussed. Since the US and the EU cases differ substantially they are considered separately. Subsequently various arguments supporting the view that e-commerce should receive preferential tax treatment are considered. Although no firm recommendations can be provided some interesting topics for future research are suggested.
Keywords: E-commerce, commodity taxation, tax principles, revenue loss, preferential tax treatment, auditing
JEL Classification: H25, L12, F13
Suggested Citation: Suggested Citation
Do you have negative results from your research you’d like to share?
Recommended Papers
-
Does the Internet Make Markets More Competitive?
By Jeffrey R. Brown and Austan Goolsbee
-
Does the Internet Make Markets More Competitive? Evidence from the Life Insurance Industry
By Jeffrey R. Brown and Austan Goolsbee
-
Prices and Price Dispersion on the Web: Evidence from the Online Book Industry
By Karen Clay, Ramayya Krishnan, ...
-
Search, Obfuscation, and Price Elasticities on the Internet
By Glenn Ellison and Sara Fisher Ellison
-
Search, Obfuscation, and Price Elasticities on the Internet
By Glenn Ellison and Sara Fisher Ellison
-
Evidence on Learning and Network Externalities in the Diffusion of Home Computers
By Austan Goolsbee and Peter J. Klenow
-
In a World Without Borders: The Impact of Taxes on Internet Commerce
-
In a World Without Borders: the Impact of Taxes on Internet Commerce
-
Understanding Digital Markets: Review and Assesment
By Michael D. Smith, Joseph Bailey, ...