"E-Commerce: Choosing the Appropriate Tax Model" by Jeffrey A. Scudder

Article Title

E-Commerce: Choosing the Appropriate Tax Model

Authors

Jeffrey A. Scudder, University of Northern IowaFollow

Document Type

Article

Abstract

The Internet’s economic role has increased dramatically over the past decade. Along with many benefits, e-commerce has brought with it some important policy questions. One question relates to tax policy, and whether Internet transactions should be subject to sales or use taxes. This paper examines that question, considering factors such as feasibility, efficiency, fairness (virtual v. “brick-and-mortar” retailers), and legality. The relationship between e-commerce tax policy and state and local government revenues will also be addressed. Based on these factors, the evidence suggests that taxing Internet sales would be feasible, efficient, and provide revenue for important public services.

Publication Date

Spring 2003

Journal Title

Major Themes in Economics

Volume

Issue

First Page

Last Page

Copyright

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.

Language

File Format

application/pdf

Recommended Citation

Scudder, Jeffrey A. (2003) "E-Commerce: Choosing the Appropriate Tax Model," Major Themes in Economics, 5, 3-19.
Available at: https://scholarworks.uni.edu/mtie/vol5/iss1/3