46 Pages Posted: 29 Nov 2016
Date Written: November 29, 2016
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 “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?
Keywords: tax law, internet, remote sales, international tax, state and local taxation, sales tax, consumption tax
JEL Classification: k33, k34
Suggested Citation: 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