Internet Taxation and Principles of Good Tax Policy (original) (raw)

INTERNET TAXATION: AN OUTSTANDING ISSUE

M Banu Durukan

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The National Tax Association's Project on Electronic Commerce and Telecommunication Taxes

Gary Cornia

National Tax Journal, 2000

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TAXATION OF ELECTRONIC COMMERCE -A COMMENTARY

Misiani Mwencha

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Thinking Straight About the Taxation of Electronic Commerce: Tax Principles, Compliance Problems, and Nexus

Charles McLure

NBER/Tax Policy and the Economy, 2002

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Taxing Electronic Commerce: The End of the Beginning?

Richard M Bird

2005

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Taxation in an Electronic World: The International Debate and a Role for Tax Research

Andy Lymer

SSRN Electronic Journal, 2000

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To Tax or Not to Tax? The Case of Electronic Commerce

Donald Bruce

Contemporary Economic Policy, 2003

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THE GEORGE WASHINGTON UNIVERSITY Debate on Internet Taxation - "No" to Internet Taxes

Anil Cheerla

2009

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Relevance of E-Commerce for Taxation: An Overview

Subhajit Basu

Global Jurist Topics, 2004

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Electronic Commerce: International Policy Implications for Revenue Authorities and Governments

Adrian J Sawyer

Va. Tax Rev., 1999

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The Political and Regulatory Environment of Internet Taxation: Opportunities for Learning Abound

Rita Cain

Journal of Legal Studies Education, 2000

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Evaluating the costs and benefits of taxing Internet commerce

Jonathan Zittrain

National Tax Journal, 1999

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Taxation of Electronic Commerce: A Developing Problem

Subhajit Basu

International Review of Law, Computers & Technology, 2002

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A model for electronic commerce tax collection

Duncan Bentley

2001

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The Challenges of Taxing E-Commerce

Shariq Nadeem

International Journal of Management Studies, 2018

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Information Society and Taxation: The Case of E-Commerce

Teresa M G Da Cunha Lopes

Mexican law review, 2022

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Direct Taxation and E-Commerce

Subhajit Basu

IGI Global eBooks, 2012

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4 Res-Systemica (FV) International E – Taxation of E – Commerce using Systemic Analysis.pdf

Anastasis Riggas

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Taxation Challenges in a Digital Economy

Akiko Terada-Hagiwara

ADB Briefs

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Emerging tax issues in the digital economy

Janet Cuenca

RePEc: Research Papers in Economics, 2021

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Tax and the Digital Economy: Challenges and Proposals for Reform

Werner Haslehner

2019

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Sales taxes on the Internet: when and how to tax?

Lee McKnight

2001

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The Subsidy and Social Welfare Implications of E-Commerce Sales Tax

Antonis Stylianou

2000

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International Taxation of E-Commerce: Persistent Problems and Possible Developments

Renee Michaelis

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The Role of Taxation Problems on the Development of E-Commerce

Burcu Kuzucu Yapar, Seda Bayrakdar

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Implementing E-commerce Tax Policy

Subhajit Basu

2004

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Global Perspectives on E-Commerce Taxation Law

Subhajit Basu

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Taxing e-Commerce

Arline Savage

2000

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The ATO, Tax and the Internet: The Emperor's New Clothes?

Duncan Bentley

1999

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International Direct Taxation and E-Commerce: A Catalyst for Reform?

Subhajit Basu

2017

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TAXATION IN THE AGE OF DIGITAL GLOBALIZATION

Edgar L Feige

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The Political Feasibility of a Global E-Commerce Tax

Dr. Rifat Azam

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Enforcement of the Digital Economy Taxation

Irene Muthee

African Tax and Customs Review, 2021

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Government Tax Policy in the Digital Economy

Halyna Matviienko

Cuestiones Políticas, 2022

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Taxation of the Digital Economy.docx

Guillermo Teijeiro

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