Rasmussen, Bo Sandemann - School of Economics and Management, University of Aarhus - 2004
Over the past decade the taxation of e-commerce has been widely discussed among politicians, tax law experts and … economists. To put some perspective on this issue it is analyzed to what extent e-commerce can actually be taxed and the severity … of the ensuing tax revenue losses following from future growth of e-commerce is discussed. Since the US and the EU cases …