Search The Infography: 
The Infography

Internet Taxation

The following sources are recommended by a professor whose research specialty is taxation of electronic commerce.


Six Superlative Sources

· The Internet Economy: Access, Taxes, and Market Structure, by Alan E. Wiseman. Brookings Institution Press, 2000.

· Sales Tax and Electronic Commerce: 2002 Edition, by David E. Hardesty., 2002.

· E-Commerce and Internet Taxation Links, by Annette Nellen.

· "E-Commerce in the Context of Declining State Sales Tax Bases," by Donald Bruce and William F. Fox, National Tax Journal, Vol. 53, No. 4, Part 3, September 2000, pp. 1373-1388. State and Local Sales Tax Revenue Losses from E-Commerce: Estimates as of July 2004.

· Sales Taxes: Electronic Commerce Growth Presents Challenges; Revenue Losses Are Uncertain, U.S. General Accounting Office, June 2000. November 2001 Update. and

· Streamlined Sales Tax System for the 21st Century.

Other Excellent Sources

· Sales Taxation: State and Local Structure and Administration, by John F. Due and John L. Mikesell. The Urban Institute Press, 1994.

· "The Sales Tax and Electronic Commerce: So What's New?" by William F. Fox and Matthew N. Murray, National Tax Journal, Vol. 50, No. 3, September 1997, pp. 573-592.

· "Evaluating the Costs and Benefits of Taxing Internet Commerce," by Austan Goolsbee and Jonathan Zittrain, National Tax Journal, Vol. 52, No. 3, September 1999, pp. 413-428.

· "In a World without Borders: The Impact of Taxes on Internet Commerce," by Austan Goolsbee, Quarterly Journal of Economics, Vol. 115, No. 2, May 2000, pp. 561-576.

Search The Infography
Advanced Search

   Page Through The Infography Alphabetically   
Internet Searching
   Internet Taxation
Interracial Marriage -- United States

About The Infography
published by Fields of Knowledge

Center for Democracy and Technology

Clicking this button will display the HTML code.

"The Infography about Internet Taxation"
© 2009 Fields of Knowledge
Essex, Iowa 51638-4608 USA