Abstract
Virtual assets are legal subjects of taxation. It is important to rethink concepts of sales and use taxes and games taxation. The Internet challenges the way that them have been levied and collected.
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- 1.
See Menhart [1, pp. 23–24].
- 2.
A tax levied on the retail price of merchandise and collected by the retailer.
- 3.
According to the U.S. Supreme Court, a use tax is a tax on the enjoyment of that which was purchased, that is, “a tax imposed on the use of personal property and especially property purchased in another state; specifically: a one-time tax imposed on the exercise or enjoyment of any right or power over tangible personal property that is incident to the ownership, possession, custody, or leasing of it” (Merriam-Webster’s Dictionary of Law, see https://www.merriam-webster.com/legal/use%20tax, accessed on August 2, 2018).
- 4.
See Menhart [1, p. 25].
- 5.
Howsare [2, pp. 151–152].
- 6.
White [3, pp. 38–39].
- 7.
See Allen [4, pp. 940, 944, and 960].
- 8.
Swain and Trelease [5, pp. 37 and 40–42].
- 9.
See Wisniewski [6], items 23 and 24.
- 10.
Tanzi [7, p. 1282].
- 11.
Cockfield [8, p. 403].
- 12.
Chodorow [9, p. 328].
- 13.
In this way, see Steinberg [10, p. 420].
- 14.
Cited by Morgan [11].
- 15.
Gordon and Morris [12, p. 119].
- 16.
Montano [13, p. 390].
- 17.
Cited by Montano in Ref. [13, p. 391].
- 18.
In this way, see Valeriane [14, pp. 864–865].
- 19.
OECD website [15].
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De Sanctis, F.M. (2019). Tax Misapplication: Sales and Use Taxes and Games Taxation. In: Technology-Enhanced Methods of Money Laundering. Springer, Cham. https://doi.org/10.1007/978-3-030-18330-1_7
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