The fundamental internet tax debate
Bibliographic Data
| ID | 11270955 |
|---|---|
| Authors | Murray Weidenbaum (a Chairman of the Center for the Study of American Business and Mallinckrodt Distinguished University Professor , Washington University , St. Louis), Murray L Weidenbaum (Mallinckrodt (United States), corresponding author) |
| Year | 2001 |
| Volume | 24 |
| Issue | 1 |
| Pages | 41-52 |
| Publication date | 2001-03-01 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | ARTICLE |
| Venue | The Washington Quarterly (JOURNAL) |
| Journal identifiers | ISSN: 0163-660X • E-ISSN: 1530-9177 |
| Publisher | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1162/016366001561537 |
| OpenAlex | W2076140529 |
| Language | EN |
The growing debate on taxing e‐commerce underscores the need to fundamentally overhaul our tax system. The solution? Shifting to a comprehensive “top‐down” consumption tax would reduce complexity, increase savings, and be fair
Business · Consumption (sociology · Consumption tax · Economics · Indirect tax · Law and economics · Public economics · Sociology · Tax credit · Tax reform · The Internet · World Wide Web · Computer Science · Corporate Taxation and Avoidance · ICT Impact and Policies · Taxation and Compliance Studies
| Citation velocity | historical |
|---|---|
| Highly cited | No |