Taxing Remote Sales in the Digital Age
Download or Read eBook Taxing Remote Sales in the Digital Age PDF written by Walter Hellerstein and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle.
Author | : Walter Hellerstein |
Publisher | : |
Total Pages | : 0 |
Release | : 2016 |
ISBN-10 | : OCLC:1375619256 |
ISBN-13 | : |
Rating | : 4/5 (56 Downloads) |
Book Synopsis Taxing Remote Sales in the Digital Age by : Walter Hellerstein
Book excerpt: This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?