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Taxing goods and services in a digital era
Agrawal, David R.; Fox, William F. - In: National tax journal 74 (2021) 1, pp. 257-301
Persistent link: https://www.econbiz.de/10012548877
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Taxing the digital economy : investor reaction to the european commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92
Persistent link: https://www.econbiz.de/10013253283
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Digital services taxes: principle as a double-edged sword
Vella, John - In: National tax journal 72 (2019) 4, pp. 821-838
Persistent link: https://www.econbiz.de/10012295508
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The superiority of the digital services tax over significant digital presence proposals
Cui, Wei - In: National tax journal 72 (2019) 4, pp. 839-856
Persistent link: https://www.econbiz.de/10012295513
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Digital tax arithmetic
Hines, James R. - In: National tax journal 76 (2023) 1, pp. 119-143
Persistent link: https://www.econbiz.de/10014317780
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Internet purchases, cross-border shopping, and sales taxes
Ballard, Charles L.; Lee, Jaimin - In: National tax journal 60 (2007) 4, pp. 711-725
Persistent link: https://www.econbiz.de/10003640161
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Revenue cycles and the distribution of shortfalls in U.S. States : implications for an "optimal" rainy day fund
Wagner, Gary A.; Elder, Erick - In: National tax journal 60 (2007) 4, pp. 727-742
Persistent link: https://www.econbiz.de/10003640167
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The elasticity of taxable income over the 1980s and 1990s
Giertz, Seth H. - In: National tax journal 60 (2007) 4, pp. 743-768
Persistent link: https://www.econbiz.de/10003640174
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Capping the mortgage interest deduction
Anderson, John E.; Clemens, Jeffrey; Hanson, Andrew - In: National tax journal 60 (2007) 4, pp. 769-785
Persistent link: https://www.econbiz.de/10003640178
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The gross receipts tax : a new approach to business taxation?
Pogue, Thomas F. - In: National tax journal 60 (2007) 4, pp. 799-819
Persistent link: https://www.econbiz.de/10003640185