Abstract

http://ssrn.com/abstract=546582
 
 

Citations



 


 



Has Internet Access Taxation Affected Internet Use?


Donald Bruce


University of Tennessee, Knoxville

John A. Deskins


University of Tennessee, Knoxville - College of Business Administration

William F. Fox


University of Tennessee, Knoxville - College of Business Administration


State Tax Notes, Vol. 32, No. 7, May 17, 2004

Abstract:     
The authors compare states that have Internet access taxes with those that do not and determine that Internet access taxes have not significantly affected Internet access. Sales taxation of computer purchases is a more significant tax feature than taxation of Internet access, the authors write.

Accepted Paper Series


Not Available For Download

Date posted: May 14, 2004  

Suggested Citation

Bruce, Donald and Deskins, John A. and Fox, William F., Has Internet Access Taxation Affected Internet Use?. State Tax Notes, Vol. 32, No. 7, May 17, 2004. Available at SSRN: http://ssrn.com/abstract=546582

Contact Information

Donald James Bruce (Contact Author)
University of Tennessee, Knoxville ( email )
Center for Business and Economic Research (CBER)
1000 Volunteer Blvd., Stokely Management Center 72
Knoxville, TN 37996-4334
United States
(865) 974-5441 (Phone)
(865) 974-3100 (Fax)
HOME PAGE: http://web.utk.edu/~dbruce
John A. Deskins
University of Tennessee, Knoxville - College of Business Administration ( email )
Knoxville, TN 37996
United States
William F. Fox
University of Tennessee, Knoxville - College of Business Administration ( email )
Knoxville, TN 37996
United States
865-974-5441 (Phone)
423-974-3100 (Fax)
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