A Primer on Changing Information Technology and the Fisc

Considers how changes in information technology affect tax base design (determining who, when, and where transactions are taxed); and discusses barter and tax avoidance, double taxation, and the long-term implications of electronic commerce for state and federal corporations.

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Year of publication:	1997
Authors:	Peha, Jon M. ; Strauss, Robert P.
Published in:	National Tax Journal. - National Tax Association - NTA. - Vol. 50.1997, 3, p. 607-21
Publisher:	National Tax Association - NTA

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Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

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