The sales tax and electronic commerce: So what's new?

National Tax Journal

Volumn 50, Issue 3, 1997, Pages 573-592

  Fox, William F ^a   Murray, Matthew N ^a  

^a UNIVERSITY OF TENNESSEE   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0009321504     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (23)

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2. Advisory Commission on Intergovernmental Relations. State and Local Taxation of Out-of-State Mail Order Sales. Washington, D.C.: AGIR, 1986.
3. Commerce Clearing House. State Tax Review (March 10, 1997): 2-4.
4. Cnossen, Sijbren. "Administrative and Compliance Costs of the VAT: A Review of the Evidence." Tax Notes International 8 No. 25 (June 20, 1994): 1649-68.
5. Due, John F., and John L. Mikesell. Sales Taxation: State and Local Structure and Administration. 2d ed. Washington, D.C.: Urban Institute Press, 1994.
6. Eisenstein, Martin I. "The Constitutional Limits of Sales Taxation of Cyberspace." State Tax Notes (February 24, 1997): 601-5.
7. Federation of Tax Administrators. "Federation of Tax Administrators Releases Model Recordkeeping and Retention Regulation Report." State Tax Notes (April 29, 1996): 1315-23.
8. Fox, William F., and Matthew N. Murray. "Economic Aspects of Taxing Services." National Tax Journal 41 No. 1 (March, 1988): 19-36.
9. Fox, William F., Henry Herzog, and Alan Schlottmann. "Metropolitan Fiscal Structure and Migration." The Journal of Regional Science 29 No. 4 (November, 1989): 523-36.
10. Frieden, Karl A., and Michael E. Porter. "The Taxation of Cyberspace: State Tax Issues Related to the Internet and Electronic Commerce." State Tax Notes (November 11, 1996): 1363-94.
11. Grierson, R. Scot. "State Taxation of the Information Superhighway: A Proposal for Taxation of Information Services." Loyola of Los Angeles Entertainment Law Journal 16 No. 3 (1996): 603-55.
12. Grubert, Harry, and T. Scott Newlon. "The International Implications of Consumption Tax Proposals." National Tax Journal 48 No. 4 (December, 1995): 619-47.
13. Hellerstein, Walter. "Telecommunications and Electronic Commerce: Overview and Appraisal." State Tax Notes (February 17, 1997): 519-26.
14. Houghton, Kendall L. "Where Electronic Commerce is Concerned, Caveat Emptor (Let the Buyer Beware): An Analysis of Ongoing Efforts to Define State and Local Taxation Policy." State Tax Report 97 (1997): 8-11.
15. Interactive Services Association Task Force. "White Paper: Logging on to Cyberspace Tax Policy." State Tax Notes (January 20, 1997): 209-21.
16. McHugh, Richard. "Telecommunications Taxation: The Georgia Case." Georgia Fiscal Research Program, College of Business Administration. Mimeo, Georgia State University, May, 1996a.
17. McHugh, Richard. "Sales Taxation of Telecommunications Services in the State of Utah." Policy Research Center, Georgia State University. Mimeo, 1996b.
18. Multistate Tax Commission. "Nexus Program Bulletin, NB 95-1." Washington, D.C.: Multistate Tax Commission, 1995.
19. Multistate Tax Commission. "Multistate Tax Commission Issues Working Draft on Constitutional Nexus Guideline." State Tax Notes (December 16, 1996): 1765-71.
20. Murray, Matthew N. "Would Tax Evasion and Tax Avoidance Undermine a National Retail Sales Tax?" National Tax Journal 50 No. 1 (March, 1997): 167-82.
21. Sandford, Cedric, Michael Godwin, and Peter Hardwick. Administrative and Compliance Costs of Taxation. Bath: Fiscal Publications, 1989.
22. Steele, Thomas H. "Nexus at the Dawn of the Electronic Commerce Revolution." State Tax Notes (April 7, 1997): 1073-88.
23. U.S. Department of the Treasury. Bureau of National Affairs. Selected Tax Policy Implications of Global Electronic Commerce. Washington, D.C., 1996.