Electronic Commerce Taxation
The following sources are recommended by a professor whose research specialty is taxation of Internet transactions.
· Deloitte and Touche and ITAA, Taxation of Cyberspace (Information Technology Association of America, 1998).
· Electronic Commerce. Organization for Economic Cooperation and Development. http://www.oecd.org/topic/0,2686,en_2649_37441_1_1_1_1_37441,00.html
· Frieden, Karl, Cybertaxation: The Taxation of E-Commerce (Commerce Clearing House, 2000).
· Hardesty, David, Electronic Commerce: Taxation and Planning (Warren Gorham and Lamont, 1999).
· Nellen, Annette, E-Commerce Taxation Links. http://www.cob.sjsu.edu/facstaff/nellen_a/e-links.html
· Selected Tax Policy Implications of Global Electronic Commerce. U.S. Department of the Treasury, November 1996. http://www.ustreas.gov/offices/tax-policy/
· Advisory Commission on Electronic Commerce, Report to Congress, April 2000. http://www.law.gmu.edu/techcenter/programs/advisory_commission/report.htm
· Bonnett, Thomas W., Is the New Global Economy Leaving State-Local Tax Structures Behind? (National League of Cities, National Conference of State Legislatures, and National Governors' Association, 1998).
· Bonnett, Thomas W., Governance in the Digital Age: The Impact of the Global Economy, Information Technology and Economic Deregulation on State and Local Government, (National League of Cities, 1999).
· Canada Customs and Revenue Agency, Minister's Advisory Committee on Electronic Commerce, Electronic Commerce and Canada's Tax Administration, April 1998.
· Deloitte and Touche and UC Berkeley, Establishing a Framework to Evaluate E-Commerce Tax Policy Options, December 1999. http://www2.sims.berkeley.edu/resources/affiliates/workshops/tax99/report/
· Dittmar, Frank, and Heinz-Jorgen Selling, "How to Control Internet Transactions? A Contribution from the Point of View of German Tax Inspectors," Intertax, Vol. 26, No. 3, 1998, page 88.
· European Commission, A European Initiative in Electronic Commerce, COM(97)157, April 1997. http://cordis.europa.eu/esprit/src/ecomcom.htm
· Fox, William F. and Matthew N. Murray, "The Sales Tax and Electronic Commerce: So What's New?" National Tax Journal, September 1997, Vol. L, No. 3, page 573.
· Goolsbee, Austan, "In a World without Borders: The Impact of Taxes on Internet Commerce," Quarterly Journal of Economics, May 2000, Vol. 115, No. 2, page 561. http://faculty.chicagogsb.edu/austan.goolsbee/website/research/vitae.htm
· Hardesty, David, E-Commerce Tax News. http://ecommercetax.com/
· Hellerstein, Walter, "Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment," National Tax Journal, September 1997, Vol. L, No. 3, page 593.
· Ireland Revenue, Electronic Commerce and the Irish Tax System, June 1999. http://www.revenue.ie/services/e_comm.htm
· McLure, Charles E., "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations," National Tax Journal, December 1997, Vol. L, No. 4, page 731.
· Owens, Jeffrey, "What Chance for the Virtual Taxman?" The OECD Observer, October/November 1997, No. 208.
· Ryan, Terry, and Eric Miethke, "The Seller-State Option: Solving the Electronic Commerce Dilemma," State Tax Notes, October 5, 1998, No. 98, page 192.
· Smith, James K., Lawmaker's Guide to State Taxation of Electronic Commerce, Deloitte and Touche Center for Multistate Taxation at the University of Wisconsin-Milwaukee, 1998.
· Tax Analysts. http://www.taxanalysts.com/
· World Trade Organization (WTO), Electronic Commerce and the Role of the WTO, 1998.
"The Infography about Taxation of Electronic Commerce"
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