Evaluating the Costs and Benefits of Taxing Internet Commerce

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Evaluating the Costs and Benefits of Taxing Internet Commerce

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dc.contributor.author Zittrain, Jonathan L.
dc.date.accessioned 2012-10-05T19:28:36Z
dc.date.issued 1999
dc.identifier.citation Austan Goolsbee & Jonathan Zittrain, 52 Nat'l Tax J. 413 (1999). en_US
dc.identifier.issn 0028-0283 en_US
dc.identifier.uri http://nrs.harvard.edu/urn-3:HUL.InstRepos:9696321
dc.description.abstract 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 enforcing such taxes including revenue losses, competition with retail, externalities, distribution, and compliance costs. The results suggest that the costs of not enforcing taxes are quite modest and will remain so for several years. At the same time, compliance costs are also likely to be low as Internet infrastructure evolves to make enforcement easier, and states coordinate to harmonize their statutes. There are benefits to nurturing/subsidizing the Internet but they tend to diminish over time. When tax costs and benefits take this form, a moratorium provides a natural compromise. en_US
dc.language.iso en_US en_US
dc.publisher National Tax Association en_US
dc.relation.isversionof http://ntj.tax.org/wwtax/ntjrec.nsf/009a9a91c225e83d852567ed006212d8/d6450204906ce52185256afc007f12b0?OpenDocument en_US
dc.relation.hasversion http://papers.ssrn.com.ezp-prod1.hul.harvard.edu/sol3/papers.cfm?abstract_id=174097 en_US
dc.relation.hasversion http://cyber.law.harvard.edu/publications/1999/Evaluating_the_Costs_and_Benefits_of_Taxing_Internet_Commerce en_US
dash.license OAP
dc.title Evaluating the Costs and Benefits of Taxing Internet Commerce en_US
dc.type Journal Article en_US
dc.relation.journal National Tax Journal en_US
dash.depositing.author Zittrain, Jonathan L.
dc.date.available 2012-10-05T19:28:36Z

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