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The impact of e-taxation policy on state and local government revenue

The impact of e-taxation policy on state and local government revenue The tax-free status of most items purchased online has resulted in significant loss of tax revenues to state and local government. Our research indicated that the loss of taxes amounting to $13.3 billion in 2001 will rise to $62.1 billion by 2011, unless taxation policies are changed. Changing the tax laws governing online trading is problematic. One significant aspect concerns the one who collects the revenues: should the taxes on items purchased online be collected by the state and local government, as is now done in traditional brick-and-mortar trades, or should this be done by a concerted, standardised federal effort? http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Electronic Government, an International Journal Inderscience Publishers

The impact of e-taxation policy on state and local government revenue

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1740-7494
eISSN
1740-7508
DOI
10.1504/EG.2009.027784
Publisher site
See Article on Publisher Site

Abstract

The tax-free status of most items purchased online has resulted in significant loss of tax revenues to state and local government. Our research indicated that the loss of taxes amounting to $13.3 billion in 2001 will rise to $62.1 billion by 2011, unless taxation policies are changed. Changing the tax laws governing online trading is problematic. One significant aspect concerns the one who collects the revenues: should the taxes on items purchased online be collected by the state and local government, as is now done in traditional brick-and-mortar trades, or should this be done by a concerted, standardised federal effort?

Journal

Electronic Government, an International JournalInderscience Publishers

Published: Jan 1, 2009

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