The Resource EU and US sales taxes in the digital age : a comparative analysis
EU and US sales taxes in the digital age : a comparative analysis
Resource Information
The item EU and US sales taxes in the digital age : a comparative analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item EU and US sales taxes in the digital age : a comparative analysis represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article compares the VATs in the European Union and the state sales taxes in the United States. The article first describes several key characteristics of an ideal sales tax and notes the inherent difficulty of satisfactorily implementing sales taxes levied by local governments. The article next explains the basic operation of the two types of sales taxes, and then describes the structural defects in the existing US retail sales taxes and the EU VATs, the economic effects of the defects, the inherent difficulty of taxing digital content, and the proposals for reform made in the European Union and the United States. In an attempt to explain the differences described earlier, the last part compares the historical development of sales taxes in the United States and the European Union
- Language
- eng
- Label
- EU and US sales taxes in the digital age : a comparative analysis
- Title
- EU and US sales taxes in the digital age : a comparative analysis
- Language
- eng
- Summary
- This article compares the VATs in the European Union and the state sales taxes in the United States. The article first describes several key characteristics of an ideal sales tax and notes the inherent difficulty of satisfactorily implementing sales taxes levied by local governments. The article next explains the basic operation of the two types of sales taxes, and then describes the structural defects in the existing US retail sales taxes and the EU VATs, the economic effects of the defects, the inherent difficulty of taxing digital content, and the proposals for reform made in the European Union and the United States. In an attempt to explain the differences described earlier, the last part compares the historical development of sales taxes in the United States and the European Union
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 56 (2002),
- http://library.link/vocab/creatorName
- McLure, C.E. (Jr.)
- Geographic coverage
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- VAT system
- sales tax
- digital economy
- Label
- EU and US sales taxes in the digital age : a comparative analysis
- Label
- EU and US sales taxes in the digital age : a comparative analysis
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-and-US-sales-taxes-in-the-digital-age--a/NxYKBxLuYpY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-and-US-sales-taxes-in-the-digital-age--a/NxYKBxLuYpY/">EU and US sales taxes in the digital age : a comparative analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/EU-and-US-sales-taxes-in-the-digital-age--a/NxYKBxLuYpY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/EU-and-US-sales-taxes-in-the-digital-age--a/NxYKBxLuYpY/">EU and US sales taxes in the digital age : a comparative analysis</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
