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Should Electronic Commerce Receive Preferential Tax Treatment?
Publication Date: January 2007
Publisher(s): James A. Baker III Institute for Public Policy
Author(s): George R. Zodrow
Funder(s): James A. Baker III Institute for Public Policy
Funder(s): James A. Baker III Institute for Public Policy
Topic: Business (Markets, marketing, and merchandising)
Type: Report
Abstract:
An examination of theoretical arguments supporting preferential sales tax treatment of electronic commerce using a version of the standard optimal commodity tax model.