The Resource Consumption taxes in a digital world : a primer

Consumption taxes in a digital world : a primer

Label
Consumption taxes in a digital world : a primer
Title
Consumption taxes in a digital world : a primer
Creator
Subject
Language
eng
Summary
This article reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of a good tax system, such as efficiency, administrative simplicity, and a fair sharing of the tax base; and examines recent policy developments in the European Union, the United States, and Canada
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 52 (2004),
http://library.link/vocab/creatorName
Ligthart, J.E
Geographic coverage
  • International
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • consumption tax
  • e-commerce
  • internet
Label
Consumption taxes in a digital world : a primer
Instantiates
Publication
Label
Consumption taxes in a digital world : a primer
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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