Electronic commerce, state sales taxation, and intergovernmental fiscal relations

National Tax Journal

Volumn 50, Issue 4, 1997, Pages 731-749

  McLure Jr , Charles E ^a  

^a STANFORD UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0038327241     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (30)

1. Abrams, Howard E., and Richard L. Doernberg. "How Electronic Commerce Works." State Tax Notes (May, 1997).
2. Andal, Dean F. "State and Local Taxation of Electronic Commerce: Read My E-mail, No New Taxes." Paper presented at the symposium on Multi-Jurisdictional Taxation of Electronic Commerce, Harvard Law School, Cambridge, MA, April 5, 1997.
3. Cox, Christopher. "Opening Statement in Support of the Internet Tax Freedom Act." Testimony Before the Subcommittee on Telecommunications, Trade, and Consumer Protection of the House Commerce Committee. Washington, D.C., July 11, 1997.
4. Due, John F., and John L. Mikesell. Sales Taxation: State and Local Structure and Administration. 2nd ed. Washington, D.C.: Urban Institute Press, 1994.
5. The Economist. "Electronic Commerce: In Search of the Perfect Market." 343 No. 8016 (May 10, 1997): 13.
6. Fox, William F., and Matthew N. Murray. "The Sales Tax and Electronic Commerce: So What's New?" National Tax Journal 50 No. 3 (September, 1997): 573-606.
7. Frieden, Karl A., and Michael E. Porter. "The Taxation of Cyberspace: State Issues Related to the Internet and Electronic Commerce." State Tax Notes (November 11, 1996): 1363-94.
8. Gates, Bill. The Road Ahead. 2nd ed. New York: Penguin Books, 1996.
9. Grierson, R. Scot. "Constitutional Limitations on State Taxation: Sales and Use Tax Nexus on the Information Highway." State Tax Notes (February 19, 1996a): 589-97.
10. Grierson, R. Scot. "State Taxation of the Information Superhighway: A Proposal for Taxation of Information Services." Loyola of Los Angeles Entertainment Law Journal 4 (1996b): 603-65.
11. Hammond, Ray. Digital Business: Surviving and Thriving in an On-Line World. London: Hodder and Stoughton, 1996.
12. Hellerstein, Walter. "State Taxation of Electronic Commerce." Paper presented at the New York University Conference on Taxation of Electronic Commerce, New York, May 19, 1997.
13. McLure, Charles E., Jr. The Value Added Tax: Key to Deficit Reduction? Washington, D.C.: American Enterprise Institute, 1987.
14. McLure, Charles E., Jr. "Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law." Tax Law Review (forthcoming, 1997a).
15. McLure, Charles E., Jr. "Topics in the Theory of Revenue Assignment: Gaps, Traps, and Nuances." In Macroeconomic Dimensions of Public Finance: Essays in Honour of Vito Tanzi, edited by Mario I. Blejer and Teresa TerMinassian, 94-109. London: Routledge, 1997b (forthcoming).
16. McLure, Charles E., Jr. "The Tax Assignment Problem: Ends, Means, and Constraints." Public Budgeting and Financial Management (forthcoming, 1997c).
17. Multistate Tax Commission. "Computer Company's Provision of In-State Repair Services Creates Nexus." Nexus Program Bulletin, NB 95-1. Washington, D.C.: Multistate Tax Commission, 1995.
18. Murray, Matthew N. "Telecommunications Services and Electronic Commerce: Will Technology Break the Back of the Sales Tax?" State Tax Notes (January 27, 1997): 273-80.
19. Musgrave, Richard A. "Who Should Tax, Where, and What?" In Tax Assignment in Federal Countries, edited by Charles E. McLure, Jr., 2-19. Canberra: Centre for Research on Federal Financial Relations, 1983.
20. Negroponte, Nicholas. Being Digital. Paperback ed. New York: Vintage Books, 1996.
21. Newman, Nathan. "Prop 13 Meets the Internet: How State and Local Government Finances are Becoming Road Kill on the Information Superhighway." Economic Democracy Information Network Report, University of California. Berkeley: Center for Community Economic Research, 1995.
22. Organisation for Economic Co-operation and Development. Electronic Commerce: Opportunities and Challenges for Government. Paris: OECD, 1997.
23. Slemrod, Joel. "Optimal Taxation and Optimal Tax Systems." Journal of Economic Perspectives 4 No. 1 (Winter, 1990): 157-78.
24. Summers, June T. "Electronic Commerce: What Are the State Tax Implications?" Paper presented at the Vanderbilt School of Law Third Annual Paul J. Hartman State and Local Tax Forum, Nashville, October 17-18, 1996.
25. Summers, Lawrence H. Testimony before United States Senate, Committee on Commerce Subcommittee on Communications, on the Internet Freedom Act, S. 442. Washington, D.C., May 22, 1997.
26. Tapscott, Don. The Digital Economy: Promise and Peril in the Age of Networked Intelligence. New York: McGraw-Hill, 1996.
27. U.S. Department of the Treasury. Office of Tax Policy. Selected Tax Policy Implications of Global Electronic Commerce. Washington, D.C., November, 1996.
28. The White House. The Framework for Global Electronic Commerce. [Homepage of the White House], [Online]. Available: http:// www.whitehouse.gov/WH/New/Commerce/ read.html [Access Date: September, 1997].
29. Wyden, Ron. Statement on the Internet Tax Freedom Act. [Homepage of The United States Senate], [Online]. Available: http:// www.senate.gov/∼wyden/leg/cybstate.htm [Access Date: September, 1997a].
30. Wyden, Ron. Stopping 'Cyber' Tax Chaos. [Homepage of The United States Senate], [Online]. Available: http://www.senate.gov/ ∼wyden/leg/cybstate.htm [Access Date: September, 1997b].