Network externalities and indirect tax preferences for electronic commerce

International Tax and Public Finance

Volumn 10, Issue 1, 2003, Pages 79-97

  Zodrow, George R ^a  

^a RICE UNIVERSITY   (United States)

Author keywords

Internet taxation; Network externalities; Sales tax reform; Taxation of electronic commerce

Indexed keywords

EID: 4043141610     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1022281013965     Document Type: Article

References (50)

1. Advisory Commission on Electronic Commerce. (2000). "Report to Congress." http://www.ecommercecommission.org/acec_report.pdf.
2. Altig, D. and P. Rupert. (1999). "Growth and the Internet: Surfing to Prosperity." Economic Commentary September 1. Federal Reserve Bank of Cleveland.
3. Bird, R. M. (2001). "Taxation and Electronic Commerce." Manuscript. Univ. of Toronto.
4. Bird, R. M. and P. P. Gendron. (2000). "CVAT, VIVAT and Dual VAT: Vertical Sharing and Interstate Trade." International Tax and Public Finance 7, 753-761.
5. Boston Consulting Group. (2000). "The Race for Online Riches: E-Retailing in Europe." http://bcg.com/publications/files/ ERetailing%20in%20Europe%201999.pdf.
6. Bruce, D. and W. Fox. (2000). "E-Commerce in the Context of Declining State Sales Tax Bases." National Tax Journal 53, 1373-1388.
7. Bruce, D., W. Fox and M. Murray. (2001). "To Tax or not To Tax? The Case of Electronic Commerce." Manuscript. University of Tennessee, Knoxville. http://web.utk.edu/~dbruce/efficiency.
8. Cnossen, S. (2001). Tax Policy in the European Union: A Review of Issues and Options. Rotterdam: OCFEB.
9. Coppel, J. (2000). "E-Commerce: Impacts and Policy Challenges." Economics Department Working Papers No. 252. Paris: OECD.
10. Due, J. F. and J. L. Mikesell. (1994). Sales Taxation: State and Local Structure and Administration. Washington DC: Urban Institute Press.
11. Economides, N. and C. Himmelberg. (1995a). "Critical Mass and Network Evolution in Telecommunications." In G. Brock (ed.), Toward a Competitive Telecommunications Industry, Selected Papers from the 1994 Telecommunications Policy Research Conference. Mahwah, N.J.: Lawrence Erlbaum Associates.
12. Economides, N. and C. Himmelberg. (1995b). "Critical Mass and Network Size with Application to the US Fax Market." Discussion Paper No. EC-95-11. Stern School of Business, NYU. http://www.stern.nyu.edu/networks/95- 11.pdf.
13. Economides, N. (1996). "The Economics of Networks." International Journal of Industrial Organization 14, 673-699.
14. European Commission. (1998). "E-Commerce and Indirect Taxation." COM(98) 374. http://europa.eu.int/comm/taxation_customs/ publications/official_ doc/com/taxation/com374_1998/967en.pdf.
15. Fox, W. F. and M. N. Murray. (1997). "The Sales Tax and Electronic Commerce: So What's New?" National Tax Journal 50, 573-592.
16. Gandal, N. (1995). "A Selective Survey of the Literature on Indirect Network Externalities: A Discussion of Liebowitz and Margolis." Research in Law and Economics 17, 23-31.
17. Goolsbee, A. (2000). "In a World Without Borders: The Impact of Taxes on Internet Commerce." Quarterly Journal of Economics 115, 561-576.
18. Goolsbee, A. and P. J. Klenow. (2000). "Evidence on Learning and Network Externalities in the Diffusion of Home Computers." Manuscript. University of Chicago. http://gsbwww.uchicago.edu/fac/austan. goolsbee/research/computer.pdf.
19. Goolsbee, A. and J. Zittrain. (1999). "Evaluating the Costs and Benefits of Taxing Internet Commerce." National Tax Journal 52, 413-428.
20. Harberger, A. (1990). "The Uniform Tax Controversy." In V. Tanzi (ed.), Public Finance, Trade and Development. Detroit MI: Wayne State University Press.
21. Hellerstein, W. (1997). Transaction Taxes and Electronic Commerce: Designing State Taxes that Work in an Interstate Environment." National Tax Journal 50, 593-606.
22. IDC Research. (2002). "Half of Europeans Now Online." http://www.nua.ie/surveys/?f=VS&art_id=905357608&rel=true.
23. Juniper Communications. (1999). "Internet Market Forecast." http://www.jup.com/jupiter/release.
24. Katz, M. L. and C. Shapiro. (1994). "Systems Competition and Network Effects." Journal of Economic Perspectives 8(2), 93-115.
25. Katz, M. L. and C. Shapiro. (1985). "Network Externalities, Competition and Compatibility." American Economic Review 75, 424-440.
26. Keen, M. and S. Smith. (2000). "Viva VIVAT." International Tax and Public Finance 7, 741-751.
27. Liebowitz, S. J. and S. Margolis. (1994). "Network Externality: An Uncommon Tragedy." Journal of Economic Perspectives 8(2), 133-150.
28. Mackie-Mason, J. and H. Varian. (1996). "Some Economics of the Internet." In Werner Sichel (ed.), Networks, Infrastructure and the New Task for Regulation. Ann-Arbor: University of Michigan Press.
29. Mazerov, M. and I. J. Lav. (1998). "Problems with a 'Moratorium' on Internet Commerce Taxation." State Tax Notes 14(May 25), 1697-1723.
30. McLure, C. E., Jr. (1997). "Taxation of Electronic Commerce: Economic Objectives, Technological Constraints, and Tax Law." Tax Law Review 52, 269-423.
31. McLure, C. E., Jr. (1999). "Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism." International Tax and Public Finance 6, 193-224.
32. McLure, C. E., Jr. (2000a). "Rethinking State and Local Reliance on the Retail Sales Tax: Should We Fix the State Sales Tax or Discard It?" Brigham Young University Law Review 2000, 77-137.
33. McLure, C. E., Jr. (2000b). "Implementing Subnational Value Added Taxes on Internal Trade: The Compensating VAT." International Tax and Public Finance 7, 723-740.
34. McLure, C. E., Jr. (2001). "Taxation of Electronic Commerce in the EU." Manuscript. Hoover Institution. Stanford University. http://www.few.eur.nl/few/research/ocfeb/congreseu/papers.htm.
35. McLure, C. E., Jr. (forthcoming (a)). "EU and US Sales Taxes in the Digital Age." Bulletin for International Fiscal Documentation.
36. McLure, C. E., Jr. (forthcoming (b)). "Sales and Use Taxes on Electronic Commerce: Legal, Economic, Administrative, and Political Issues." Urban Lawyer.
37. McLure, C. E., Jr. and G. R. Zodrow. (1987). Treasury I and the Tax Reform Act of 1986: The Economics and Politics of Tax Reform." Journal of Economic Perspectives 1(1), 37-58.
38. Mediamark Research, Inc. (1999). "Facts and Figures." http://www.internetindicators.com/facts1.html.
39. National Governors' Association. (1999). "Streamlining State Sales Tax Systems Policy." http://www.nga. org/nga/legislativeUpdate/1.1169. C_POLICY_POSITION^D_489.00.html.
40. National Tax Association. (1999). "Communications and Electronic Commerce Tax Project: Final Report." http://www.ntanet.org/ecommerce/final. pdf.
41. Nellen, A. (1999). "Overview to E-Commerce Taxation - Guide to Understanding the Current Discussions and Debates." http://www.cob.sjsu. edu/facstaff/nellen_a/.
42. Organisation for Economic Co-Operation and Development. (1998). "Electronic Commerce: Taxation Framework Conditions." http://www.oecd.org/catch_404/?404;http://www.oecd.org/daf/fa/e_com/framewke. pdf.
43. Sandmo, A. (1975). "Optimal Taxation in the Presence of Externalities." Swedish Journal of Economics 77, 86-98.
44. Shapiro, C. and H. R. Varian. (1999). Information Rules. Boston MA: Harvard Business School Press.
45. Streamlined Sales Tax Project. (2001). "Streamlined Sales Tax System for the 21st Century." http://www.geocities.com/streamlined2000/.
46. Sullivan, D., S. Walters, J. W. Abolins and G. Abi-Esber. (1999). "Submission to the Advisory Commission on Electronic Commerce on Behalf of Taxware International, Inc." www.ecommercecommission.org/document/ TaxWareFedReg.doc.
47. Weiner, J. M. (2001). "The European Union and Formula Apportionment." European Taxation 10, 380-389.
48. Zimmerman, D. (2001). "The Internet Sales Tax Debate: Sorting Through the Economic Issues." State Tax Notes 22(December 24), 1001-1013.
49. Zodrow, G. R. (1999). State Sales and Income Taxes. College Station: Texas A&M Press.
50. Zodrow, G. R. (2000). "Evaluating the Case for a Temporary Moratorium on the Taxation of Electronic Commerce." State Tax Notes 19(December 4), 1515-1521.