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International trade in cyberspace: how to tax digital goods
Stehn, Jürgen - In: Journal of economic integration 18 (2003) 2, pp. 243-265
The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the...
Persistent link: https://www.econbiz.de/10010314145
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Steuerliche Aspekte des Electronic Commerce : [Referate, die auf der Hamburger Veranstaltung "Steuerliche Aspekte des Electronic Commerce" am 11.5.1998 gehalten wurden]
Fischer, Lutz (ed.); Strunk, Günther (contributor) - 1998
Persistent link: https://www.econbiz.de/10000672622
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E-commerce and sales taxes in the United States : adequacy, fairness, and management
Reddick, Christopher G. - In: Web technologies for commerce and services online, (pp. 247-267). 2008
Persistent link: https://www.econbiz.de/10003634231
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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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The impact of sales taxation on internet commerce - an empirical analysis
Ahmed, Shamim; Wirjanto, Tony S. - In: Economics letters 99 (2008) 3, pp. 557-560
Persistent link: https://www.econbiz.de/10003726254
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Streamlined sales tax : an update for small businesses
Harper, Phil; McSwain, Dwayne N. - In: Journal of business & entrepreneurship : JBE 20 (2008) 1, pp. 72-80
Persistent link: https://www.econbiz.de/10003767670
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Sales and use tax simplification and voluntary compliance
Cornia, Gary C.; Sjoquist, David L.; Walters, Lawrence C. - In: Public budgeting & finance 24 (2004) 1, pp. 1-31
Persistent link: https://www.econbiz.de/10001998403
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VAT on e-commerce : report by the Comptroller and Auditor General, HC 1051 Session 2005 - 2006
2006
Persistent link: https://www.econbiz.de/10003332950
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E-commerce and the future of the state sales tax system
Reddick, Christopher G.; Coggburn, Jerrell D. - In: Public financial management, (pp. 179-206). 2006
Persistent link: https://www.econbiz.de/10003333726
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Electronic tax fraud : are there "sales Zappers" in Japan?
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 11 (2009), pp. 1-34
Persistent link: https://www.econbiz.de/10003851266