In a World Without Borders: The Impact of Taxes on Internet Commerce
- 1 May 2000
- journal article
- Published by Oxford University Press (OUP) in The Quarterly Journal of Economics
- Vol. 115 (2) , 561-576
- https://doi.org/10.1162/003355300554854
Abstract
The rapid rise in sales over the Internet and the fact that most Internet buyers pay no sales tax has ignited a considerable debate over taxes and thKeywords
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