Digital Consumption Tax (D-CT)
Copyright policy )Digital Consumption Tax (D-CT)
１ Ａ ＰＲＯＰＯＳＡＬ ＴＯ ＴＨＥ ＰＲＥＳＩＤＥＮＴ’Ｓ ＡＤＶＩＳＯＲＹ ＰＡＮＥＬ ＯＮ ＦＥＤＥＲＡＬ ＴＡＸ ＲＥＦＯＲＭ（ＴＨＥ ＤＩＧＩＴＡＬ ＶＡＴ（Ｄ‐ＶＡＴ）：Ａ ＰＲＯＰＯＳＡＬ ＦＯＲ ＴＨＥ ＰＲＥＳＩＤＥＮＴ’Ｓ ＡＤＶＩＳＯＲＹ ＰＡＮＥＬ ＯＮ ＴＡＸ ＲＥＦＯＲＭ；ＣＯＭＰＡＲＩＳＯＮ：Ｄ‐ＶＡＴ（ａｓ ｐｒｏｐｏｓｅｄ）ｖ．ＰＲ‐ＶＡＴ（ａｓ ｃｏｎｓｉｄｅｒｅｄ）） ２ ＴＨＥ ＤＩＧＩＴＡＬ ＶＡＴ（Ｄ‐ＶＡＴ）ＩＮ ＴＨＥ Ｕ．Ｓ．（ＴＨＥ ＴＷＯ‐ＴＩＥＲＥＤ ＣＯＮＳＵＭＰＴＩＯＮ ＴＡＸＥＳ：ＢＵＳＩＮＥＳＳ ＴＲＡＮＳＡＣＴＩＯＮ ＴＡＸＥＳ ＴＩＥＤ ＴＯ ＥＩＴＨＥＲ ＣＡＳＨ ＦＬＯＷ ＯＲ ＣＯＮＳＵＭＥＤ ＩＮＣＯＭＥ ＴＡＸＥＳ；ＲＥＴＡＩＬ ＳＡＬＥＳ ＴＡＸ ＰＲＯＰＯＳＡＬＳ ほか） ３ ＴＨＥ ＤＩＧＩＴＡＬ ＶＡＴ（Ｄ‐ＶＡＴ）ＩＮ ＤＥＶＥＬＯＰＩＮＧ ＣＯＵＮＴＲＩＥＳ（ＴＨＥ ＤＥＶＥＬＯＰＩＮＧ ＣＯＵＮＴＲＹ ＣＯＮＴＥＸＴ：ＲＥＶＥＮＵＥ ＣＯＮＣＥＮＴＲＡＴＩＯＮＳ；ＴＨＥ ＤＥＶＥＬＯＰＩＮＧ ＣＯＵＮＴＲＹ ＯＰＰＯＲＴＵＮＩＴＹ：ＥＸＩＳＴＩＮＧ Ｄ‐ＶＡＴ ＳＯＦＴＷＡＲＥ ＣＡＰＡＢＩＬＩＴＩＥＳ ほか） ４ ＲＥＳＯＬＶＩＮＧ ＲＥＧＲＥＳＳＩＶＩＴＹ—ＢＩＯＭＥＴＲＩＣＳ ＡＮＤ ＴＨＥ Ｄ‐ＶＡＴ（ＳＵＭＭＡＲＹ ＯＦ ＴＨＥ ＡＲＧＵＭＥＮＴ；ＩＤｓ ＷＩＴＨ ＢＩＯＭＥＴＲＩＣ ＩＮＤＥＮＴＩＦＩＥＲＳ ほか） ５ ＦＩＮＡＬ ＡＰＰＬＩＣＡＴＩＯＮ—ＴＨＥ Ｄ‐ＶＡＴ，ＢＩＯＭＥＴＩＣＳ ＡＮＤ ＴＨＥ ＪＡＰＡＮＥＳＥ ＣＯＮＳＵＭＰＴＩＯＮ ＴＡＸ（ＪＡＰＡＮＥＳＥ ＣＯＮＳＵＭＰＴＩＯＮ ＴＡＸ；ＤＥＳＩＧＮ ＯＦ ＴＨＥ ＪＡＰＡＮＥＳＥ ＣＯＮＳＵＭＰＴＩＯＮ ＴＡＸ ほか）
- Boston College United States
- Boston University United States
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).0 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Average influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Average impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
Citations provided by BIP!Popularity provided by BIP!