Bruce, Donald; Deskins, John; Fox, William F. - In: Public Finance Review 32 (2004) 2, pp. 131-147
Most arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the...
