Taxing Goods and Services in a Digital Era

descriptionPublicationkeyboard_double_arrow_right Article , Research 01 Jan 2020 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

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Authors: Agrawal, David R.; Fox, William F.;

doi: 10.2139/ssrn.3736490 , 10.1086/712913

handle: 10419/229526

Taxing Goods and Services in a Digital Era

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Abstract

Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following ...

Keywords

R50, digital services, ddc:330, enforcement, online shopping, sales tax, compliance, consumption tax, platforms, e-commerce, H20, South Dakota v. Wayfair, K30, H70, L80

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