Title

A Tax System for an E-Commerce Economy

Authors

Murray L. Weidenbaum, Washington University in St Louis

Files

Publication Date

6-1-2000

Series Information

Policy Brief 205

Publisher

Center for the Study of American Business (CSAB), Washington University in St. Louis, St. Louis, MO 63130

Description

Many state governments and federal policymakers view a new, special tax on electronic commerce to be a fresh and attractive revenue source. But whether implemented at the state or national level, this new tax would be highly undesirable, because it simply expands the shortcomings of the current revenue structure. Because of the flexibility of e-commerce, the attempt to collect such a tax would result in enforcement policies that would further complicate an already complex tax system. The way out of this conundrum is to see the shortcoming in current efforts to tax internet transactions as part of a broader need to overhaul and modernize the nation's tax structure.

Keywords

Tax Structure, E-Commerce, Tax Reform, Policy, Impact Analysis

Disciplines

Economics | Public Policy

Comments

The Center for the Study of American Business (CSAB), 1975-2001, is the predecessor of the Weidenbaum Center on the Economy, Government, and Public Policy at Washington University in St. Louis. Permanent URL: http://dx.doi/org/10.7936/K7BR8QCK

DOI

doi:10.7936/K7BR8QCK

Recommended Citation

Weidenbaum, Murray L., "A Tax System for an E-Commerce Economy", Policy Brief 205, 2000, doi:10.7936/K7BR8QCK.
Murray Weidenbaum Publications, https://openscholarship.wustl.edu/mlw_papers/157.