Faculty Scholarship 1994 - Present

Global Initiatives in E-Commerce Taxation: An E-volution Encouraging E-Business Growth or Enhancing Revenue

The accelerated increase in on-line transactions, both business to business and business to consumer, has created concern about fairness and equity relative to the taxation of traditional commerce and has exposed the cumbersome and inappropriate aspects of many existing taxation systems that until recently were deemed adequate by businesses, consumers, and tax authorities worldwide. One of the most challenging issues facing countries is the potential erosion of their single largest revenue raiser: value-added tax (VAT). Existing domestic and international tax regulations were written before the advent of e-commerce and do not address the unique issues raised by Internet business. In many cases, nations and states are attempting to use a mid-twentieth century tax system designed largely for manufacturers and vendors of tangible personal property to tax a technologically advanced 21st century service industry.