Search The Infography: 
The Infography

Electronic Commerce Taxation

The following sources are recommended by a professor whose research specialty is taxation of Internet transactions.


Six Superlative Sources

· Deloitte and Touche and ITAA, Taxation of Cyberspace (Information Technology Association of America, 1998).

· Electronic Commerce. Organization for Economic Cooperation and Development.,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.

· Selected Tax Policy Implications of Global Electronic Commerce. U.S. Department of the Treasury, November 1996.

Other Excellent Sources

· Advisory Commission on Electronic Commerce, Report to Congress, April 2000.

· 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.

· 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.

· 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.

· Hardesty, David, E-Commerce Tax News.

· 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.

· 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.

· World Trade Organization (WTO), Electronic Commerce and the Role of the WTO, 1998.

Search The Infography
Advanced Search

   Page Through The Infography Alphabetically   
Electronic Commerce
   Electronic Commerce Taxation
Ellington, Duke (1899-1974)

About The Infography
published by Fields of Knowledge

Clicking this button will display the HTML code.

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