Has Internet Access Taxation Affected Internet Use?

Donald Bruce, John Deskins () and William Fox

Public Finance Review, 2004, vol. 32, issue 2, 131-147

Abstract: Most arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the taxation of Internet access occurs because 10 states were permitted to continue their existing Internet access taxes as of the initial passage of the ITFA in 1998. None of the econometric analyses provides any evidence that Internet access taxes have had an effect on Internet access rates.

Date: 2004
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
https://journals.sagepub.com/doi/10.1177/1091142103258236 (text/html)

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:sae:pubfin:v:32:y:2004:i:2:p:131-147

DOI: 10.1177/1091142103258236

Access Statistics for this article

More articles in Public Finance Review
Bibliographic data for series maintained by SAGE Publications ().