Taxation in an Electronic World: The International Debate and a Role for Tax Research

Atax Discussion Paper No. 3

19 Pages Posted: 27 Nov 2004

See all articles by Andy Lymer

Andy Lymer

University of Birmingham - Department of Accounting and Finance

Date Written: January 2000

Abstract

The electronic world will affect and be affected by tax systems, and these influences need to be understood in order to develop suitable tax systems to operate in this new environment. Our current tax systems were built to operate in a physical environment in which most transactions are documented in writing at the place where taxable transactions occur or taxable income arises. These vital transaction features cannot be presumed in the new environment; the flexibility and adaptability of tax systems to these changed circumstances becomes even more important than usually the case.

Keywords: Electronic Taxation, Tax System Design

Suggested Citation

Lymer, Andrew, Taxation in an Electronic World: The International Debate and a Role for Tax Research (January 2000). Atax Discussion Paper No. 3, Available at SSRN: https://ssrn.com/abstract=623623 or http://dx.doi.org/10.2139/ssrn.623623

Andrew Lymer (Contact Author)

University of Birmingham - Department of Accounting and Finance ( email )

Birmingham B15 2TT
United Kingdom

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