Implications of Electronic Commerce for Fiscal Policy

  • Austan Goolsbee
Part of the Topics in Regulatory Economics and Policy Series book series (TREP, volume 43)

Abstract

Partly as the result of historical circumstance, most people in the United States are not paying sales taxes on their purchases over the Internet. As a result, state and local officials are quite agitated that the rise of the Internet will severely erode the state and local tax base. Their fear, as spelled out by Newman (1995), is that “state and local government finances are becoming road kill on the information superhighway.” Although sales taxes on physical goods have received most of the attention, other tax issues such as the taxation of Internet access and international taxation of Internet commerce are also important.

Keywords

Fiscal Policy Internet Access Deadweight Loss Revenue Loss Leisure Travel 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

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  81. Tedeschi, Bob. 2000. Some Retailers Go against the Grain in Integrating Their Online Operations. New York Times (5 June).Google Scholar
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  84. U.S. General Accounting Office. 2000. Sales Taxes: Electronic Commerce Growth Presents Challenges: Revenue Losses are Uncertain. Report to Congressional Requesters (June). GAO/GGD/OCE-00–165.Google Scholar
  85. Varian, Hal. 1999. Estimating the Demand for Bandwidth. Mimeo, University of California (August).Google Scholar
  86. Varian, Hal. 2000. Taxation of Electronic Commerce. Mimeo. University of California (March).Google Scholar
  87. Williams, Seema, David Cooperstein, David Weisman, and Thalika Oum. 1999. Post-Web Retail. The Forrester Report (September).Google Scholar
  88. Zodrow, George. 2000. Network Externalities and Preferential Taxation of E-Com-merce. Mimeo. Rice University.Google Scholar

Copyright information

© Springer Science+Business Media Dordrecht 2002

Authors and Affiliations

  • Austan Goolsbee
    • 1
  1. 1.Graduate School of BusinessUniversity of ChicagoUSA

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