The fundamental internet tax debate

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.

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Bibliographic Details
Published in:The Washington quarterly 2001-03, Vol.24 (1), p.41-52
Main Author: Weidenbaum, Murray
Format: Article
Language:English
Subjects:
Consumption
Consumption taxes
Corporate taxation
Electronic commerce
Indirect taxation
Internet
Tax reform
Tax systems
Taxation
Taxation economics
U.S.A
Online Access:Get full text
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Description
Summary: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.
ISSN:0163-660X
1530-9177
DOI:10.1162/016366001561537