IDEAS home Printed from https://ideas.repec.org/a/kap/iaecre/v9y2003i4p304-31110.1007-bf02296179.html
   My bibliography  Save this article

Consumption taxes in the internet world

Author

Listed:
  • Charles Scott
  • Frederick Derrick
  • Norman Sedgley

Abstract

The evolution of e-commerce raises serious issues concerning the current and future viability of consumption taxes. The dimensions of e-commerce (product, process, and agent) are shown to significantly impact the characteristics of taxes. The key issue addressed is whether the sales and use tax or the VAT is better positioned to evolve and handle the consequences of e-commerce. The conclusion deduced is that the United States with the sales and use tax is further ahead in addressing the problems but that the European Union with the VAT is likely to solve the problems first due to uniformity and cooperation. Copyright International Atlantic Economic Society 2003

Suggested Citation

  • Charles Scott & Frederick Derrick & Norman Sedgley, 2003. "Consumption taxes in the internet world," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 9(4), pages 304-311, November.
    • Handle: RePEc:kap:iaecre:v:9:y:2003:i:4:p:304-311:10.1007/bf02296179
    DOI: 10.1007/BF02296179
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/BF02296179
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1007/BF02296179?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Hellerstein, Walter, 1997. "Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 593-606, September.
    2. Hellerstein, Walter, 1997. "Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment," National Tax Journal, National Tax Association, vol. 50(3), pages 593-606, September.
    3. Derrick, Frederick W. & Scott, Charles E., 1998. "Sales tax equity: Who bears the burden?," The Quarterly Review of Economics and Finance, Elsevier, vol. 38(2), pages 227-237.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Koyuncu, Cuneyt & Bhattacharya, Gautam, 2004. "The impacts of quickness, price, payment risk, and delivery issues on on-line shopping," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 33(2), pages 241-251, April.
    2. Weiner, Joann M., 1997. "Discussion of Papers on Telecommunications Taxation," National Tax Journal, National Tax Association;National Tax Journal, vol. 50(3), pages 623-630, September.
    3. Cuneyt Koyuncu & Donald Lien, 2003. "E-commerce and consumer's purchasing behaviour," Applied Economics, Taylor & Francis Journals, vol. 35(6), pages 721-726.
    4. Charles McLure, 1999. "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 6(2), pages 193-224, May.
    5. Austan Goolsbee, 2001. "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)," Journal of Economic Perspectives, American Economic Association, vol. 15(1), pages 13-23, Winter.
    6. Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
    7. Albrecht, Maxwell & Brown, Anne & Lederman, Jaimee & Taylor, Brian D. & Wachs, Martin, 2017. "The Equity Challenges and Outcomes of California County Transportation Sales Tax," Institute of Transportation Studies, Research Reports, Working Papers, Proceedings qt39q2758w, Institute of Transportation Studies, UC Berkeley.
    8. Taylor, Brian D. PhD & Kalauskas, Rebecca MA & Iseki, Hiroyuki, 2010. "Addressing Equity Challenges to Implementing Road Pricing," Institute of Transportation Studies, Research Reports, Working Papers, Proceedings qt83r073fp, Institute of Transportation Studies, UC Berkeley.
    9. B. Wade Brorsen & Notie H. Lansford, 2013. "Sales Tax Collections in Nonmetropolitan Communities," Public Finance Review, , vol. 41(4), pages 489-503, July.
    10. Lan, Fei & Wang, Wei & Cao, Qingzi, 2020. "Tax cuts and enterprises’ R&D intensity: Evidence from a natural experiment in China," Economic Modelling, Elsevier, vol. 89(C), pages 304-314.
    11. Lisa Schweitzer & Brian Taylor, 2008. "Just pricing: the distributional effects of congestion pricing and sales taxes," Transportation, Springer, vol. 35(6), pages 797-812, November.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:iaecre:v:9:y:2003:i:4:p:304-311:10.1007/bf02296179. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.