A Study on the Impact of Taxes on Internet Commerce (3479 words, 14 pages)
IN A WORLD WITHOUT BORDERSTHE IMPACT OF TAXES ON INTERNET COMMERCEAustan GoolsbeeUniversity of Chicago, G.S.B.,American Bar Foundation,and N.B.E.R.Current Version November, 1998AbstractThe rapid rise in sales over the Internet has generated debate over the taxation of suchtransactions since the buyers usually pay no sales tax. This paper uses new data on ...
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