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Has Internet Access Taxation Affected Internet Use?

Posted: 14 May 2004  

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

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.

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: https://ssrn.com/abstract=546582

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 )

453 Haslam Business Building
Knoxville, TN 37996
United States

William F. Fox

University of Tennessee, Knoxville - College of Business Administration ( email )

453 Haslam Business Building
Knoxville, TN 37996
United States
865-974-5441 (Phone)
423-974-3100 (Fax)

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