Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States … could at least partly prevent the transfer of Internet firms to low-tax countries. The main advantage of the country …

The effect on internet demand of taxing internet subscriptions is evaluated …

Because of the upswing in electronic commerce via the Internet, governments in the European Union and the United States … prevent the transfer of Internet firms to low-tax countries. The main advantage of the country-of-origin principle is that it …

Current tax law makes it difficult to enforce sales taxes on most Internet commerce and has generated considerable … are benefits to nurturing the Internet but they tend to diminish over time. When tax costs and benefits take this form, a …

Current tax law--and the current technical architecture of the Internet--make it difficult to enforce sales taxes on … most Internet commerce. This has generated considerable policy debate. In this paper, we analyze the costs and benefits of …, compliance costs are also likely to be low as Internet infrastructure evolves to make enforcement easier, and states coordinate …