Abstract

https://ssrn.com/abstract=2877345
 


 



Taxing Remote Sales in the Digital Age: A Global Perspective


Walter Hellerstein


University of Georgia School of Law

November 29, 2016

65 American University Law Review 1195 (2016).
University of Georgia School of Law Legal Studies Research Paper No. 2016-42
Dean Rusk International Law Center Research Paper No. 2016-19

Abstract:     
This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is β€œyes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?

Number of Pages in PDF File: 46

Keywords: tax law, internet, remote sales, international tax, state and local taxation, sales tax, consumption tax

JEL Classification: k33, k34


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Date posted: November 29, 2016  

Suggested Citation

Hellerstein, Walter, Taxing Remote Sales in the Digital Age: A Global Perspective (November 29, 2016). 65 American University Law Review 1195 (2016).; University of Georgia School of Law Legal Studies Research Paper No. 2016-42; Dean Rusk International Law Center Research Paper No. 2016-19. Available at SSRN: https://ssrn.com/abstract=2877345

Contact Information

Walter Hellerstein (Contact Author)
University of Georgia School of Law ( email )
209 Hirsch Hall
Athens, GA 30602
(706) 542-5175 (Phone)
(706) 542-5556 (Fax)

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