Title

To Tax or Not to Tax: Tax Freedom or Free Ride?

Document Type

Article

Publication Date

8-2001

Journal / Book Title

Strategic Finance

Abstract

By some accounts, the volume of Internet commerce is expected to reach $327 billion in the next five years. Due to the sudden explosion of e-commerce, debates are raging as to whether and how Internet commerce should be taxed. As the debate continues, five possible solutions are being discussed, none of which are perfect: 1. seller-based tax, 2. federal government as taxing authority, 3. buyer-based tax with seller as the collector, 4. buyer-based tax, and 5. no tax at all.

Journal ISSN / Book ISBN

1524-833X

Published Citation

Yang, J. G. S., & Poon, W. W. (2001). To tax or not to tax: Tax freedom or free ride? Strategic Finance, 83(2), 44-48.

Share

COinS