The economics of taxing electronic commerce

被引：3

作者：

Chou, DC ^{[1
]}

机构：

[1] St Cloud State Univ, Dept Business Comp Informat Syst, St Cloud, MN 56301 USA

来源：

INFORMATION SYSTEMS MANAGEMENT | 1999年 / 16卷 / 01期

关键词：

D O I：

10.1201/1078/43187.16.1.19990101/31156.2

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

The Internet pricing theory and the economics of taxation are the theoretical foundation of taxation on the Internet. This article examines the pros and cons of taxing Internet commerce and analyzes the main issues on electronic commerce taxation, including the roles of government, state tax issues, and software taxation.

引用

页码：7 / 14

页数：8

共 50 条

[1] The economics of taxing electronic commerce
Dept. of Bus. Comp. Info. System, St. Cloud State University, St. Cloud, MN, United States
[J]. Inf. Syst. Manage., 1 (7-14):
[2] Taxing electronic commerce
Satapathy, C
[J]. ECONOMIC AND POLITICAL WEEKLY, 1998, 33 (19) : 1068 - 1069
[3] PROBLEMS EXPERIENCED IN TAXING OF ELECTRONIC COMMERCE
Bulut, Oznur Akyol
Miynat, Mustafa
[J]. ECONOMIC AND SOCIAL DEVELOPMENT (ESD 2017), 2017, : 470 - 478
[4] Taxing electronic commerce: Whether and how?
McLure, CE
[J]. 92ND ANNUAL CONFERENCE ON TAXATION, PROCEEDINGS, 2000, : 328 - 333
[5] The economics of electronic commerce
Dolfsma, W
[J]. REVIEW OF INTERNATIONAL POLITICAL ECONOMY, 1998, 5 (04) : 712 - 720
[6] Economics and electronic commerce
Borenstein, S
Saloner, G
[J]. JOURNAL OF ECONOMIC PERSPECTIVES, 2001, 15 (01): : 3 - 12
[7] The economics of electronic commerce.
Goffe, WL
[J]. JOURNAL OF ECONOMIC LITERATURE, 2000, 38 (01) : 151 - 152
[8] Special Issue: Economics of Electronic Commerce
Bapna, Ravi
Barua, Anitesh
Whinston, Andrew B.
[J]. JOURNAL OF MANAGEMENT INFORMATION SYSTEMS, 2014, 31 (02) : 7 - 9
[9] The economics of electronic commerce: The essential economics of doing business in the electronic marketplace.
Gray, P
[J]. INFORMATION SYSTEMS MANAGEMENT, 1999, 16 (01) : 84 - 87
[10] Economics and electronic commerce: Survey and directions for research
Kauffman, RJ
Walden, EA
[J]. INTERNATIONAL JOURNAL OF ELECTRONIC COMMERCE, 2001, 5 (04) : 5 - 116

← 1 2 3 4 5 →