The impact of e-taxation policy on state and local government revenue
by Adnan Omar, M. Khurrum S. Bhutta, Terrance Sanchez
Electronic Government, an International Journal (EG), Vol. 6, No. 4, 2009

Abstract: The tax-free status of most items purchased online has resulted in significant loss of tax revenues to state and local government. Our research indicated that the loss of taxes amounting to $13.3 billion in 2001 will rise to $62.1 billion by 2011, unless taxation policies are changed. Changing the tax laws governing online trading is problematic. One significant aspect concerns the one who collects the revenues: should the taxes on items purchased online be collected by the state and local government, as is now done in traditional brick-and-mortar trades, or should this be done by a concerted, standardised federal effort?

Online publication date: Tue, 11-Aug-2009

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