A Primer on Changing Information Technology and the Fisc

Jon M. Peha and Robert Strauss

National Tax Journal, 1997, vol. 50, issue 3, 607-21

Abstract: Considers how changes in information technology affect tax base design (determining who, when, and where transactions are taxed); and discusses barter and tax avoidance, double taxation, and the long-term implications of electronic commerce for state and federal corporations.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:3:p:607-21

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