Implementing State Corporate Income Taxes in the Digital Age

Charles E. McLure

National Tax Journal, 2000, vol. 53, issue 4, 1287-1305

Abstract: This paper reviews issues in application of the state corporate income tax to income from electronic commerce. After examining potential arguments for the tax (benefit principle, ability -to-pay, and entitlement), problems inherent in the tax (complexity and distortions of locational decisions), and the basic structure of the tax (the choice between separate reporting and formula apportionment, the role of unitary combination, and the choice of apportionment factors), it discusses two key issues in implementation of corporate income taxes: nexus (jurisdiction to tax) and determination of the income to be taxed by a particular state that invokes nexus.

Date: 2000
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

Downloads: (external link)
https://doi.org/10.17310/ntj.2000.4S2.02 (application/pdf)
https://doi.org/10.17310/ntj.2000.4S2.02 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:53:y:2000:i:4:p:1287-1305

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().