Presidential Scholars Theses (1990 – 2006)

Awards/Availabilty

Open Access Presidential Scholars Thesis

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 ecommerce 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.

Date of Award

2003

Department

Department of Finance

Presidential Scholar Designation

A paper submitted in partial fulfillment of the requirements for the designation Presidential Scholar

Comments

If you are the rightful copyright holder of this Presidential Scholars thesis and wish to have it removed from the Open Access Collection, please submit an email request to scholarworks@uni.edu. Include your name and clearly identify the thesis by full title and author as shown on the work.

Date Original

5-5-2003

Object Description

1 PDF (20 pages)

Date Digital

4-5-2018

Copyright

©2003 Jeffery A. Scudder

Type

document

Language

EN

File Format

application_pdf

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