ISIL Freedom Network: United States > Scholarly and In-Depth Studies > Internet Taxation

Should We Tax the Internet? (IPI Policy Report #152)
Source: Institute for Policy Information
Author: Merrill Matthews, Jr
Country: United States

Today's Internet tug-of-war has states screaming over lost revenues. They're whining that lost retail sales will have a detrimental affect on state budgets if they can't tax the Internet. But state revenues are increasing, not decreasing, according to this study. (3/20/00)

New.Economy@Old.Constitution
Source: Institute for Policy Information
Author: Lawrence A. Hunter and George Pieler
Country: United States

Are taxes on Internet transactions constitutional? You may be surprised. This paper discusses the constitutionality of taxing the Internet, specifically focusing on the compact clause. (3/20/00)

The NGA's misguided plan to tax the Internet and create a new national sales tax
Source: Heritage Foundation
Author: Adam Thierer
Country: United States

Members of Congress must prepare to address the issue of Internet taxation again and, as they do so, they should remember their constitutional obligation to protect both the sovereignty of state and local governments and the free flow of interstate commerce. (2/7/00)

No Internet tax: Why Internet sales taxes aren't necessary
Source: Citizens for a Sound Economy
Author: Aaron Lilly
Country: United States

In an era of extensive taxation and ample revenue, taxes on electronic commerce are a solution in search of a problem. (9/16/99)

Masters of complexity and bearers of great burden: The sales tax system and compliance costs for multistate retailers
Source: Ernst & Young
Country: United States

This study details the burdens existing sales and use taxes impose on retailers and the additional challenges that are posed by proposed taxes on ecommerce. (Adobe Acrobat plugin required) (9/8/99)

The sky is not falling: Why state and local revenues were not significantly impacted by the Internet in 1998
Source: Ernst & Young
Country: United States

This study finds that many of the transactions that supposedly "escaped" taxation because they occurred on the Internet were either of the sort that would not have been subject to taxation anyway, or would have been subject to taxes that are rarely enforced. (Adobe Acrobat plugin required) (6/18/99)

Tax Bytes: A Primer on the Taxation of Electronic Commerce
Source: The Cato Institute
Author: Aaron Lukas
Country: United States

State and local governments are examining how the explosion of electronic commerce will affect their tax systems. This study suggests that "the federal government...continue to prohibit states from imposing tax collection duties on out-of-state businesses." The report is available in Adobe PDF. (12/17/99)

Sales taxes and the e-commerce revolution
Source: Georgia Public Policy Foundation
Author: Hans A. von Spakovsky
State: GA, Country: United States

Although many elected officials, including the president, believe that e-commerce should be taxed, there is currently a moratorium on the imposition of certain taxes on the Internet. It is not, however, a complete moratorium on sales taxes. (2000)

Internet purchases: To tax or not to tax
Source: Mackinac Center
Author: Lawrence W. Reed
Country: United States

A national debate is taking place that promises to intensify in coming months: Should government tax purchases made over the Internet? If not, why not? (3/30/00)

Internet purchases: to tax or not to tax, here are the questions
Source: Mackinac Center
Country: United States

A review of the arguments on the thorny issue of Internet sales taxes.

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