Network Externalities and Indirect Tax Preferences for Electronic Commerce
| Year of publication: |
2003
|
|---|---|
| Authors: | Zodrow, George R. |
| Publisher: |
[S.l.] : SSRN |
| Subject: | Electronic Commerce | E-commerce | Netzwerkökonomik | Network economics | Indirekte Besteuerung | Indirect taxation | Theorie | Theory | Steuervergünstigung | Tax incentive | Umsatzsteuer | Sales tax | Internet |
| Description of contents: |
The author looks at whether tax preferences for electronic commerce are justified, and suggests that they are not. He says that taxation of electronic commerce and other commerce should be uniform
Abstract [papers.ssrn.com]
|
| Extent: | 1 Online-Ressource |
|---|---|
| Type of publication: | Book / Working Paper |
| Language: | English |
| Notes: | In: State Tax Notes, Vol. 28, No. 11, June 16, 2003 Volltext nicht verfügbar |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014080111