On the Possibility and Desirability of Taxing E-Commerce

Bo Sandemann Rasmussen ()
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Bo Sandemann Rasmussen: Department of Economics, University of Aarhus, Denmark, Postal: 8000 Aarhus C, Denmark

Economics Working Papers from Department of Economics and Business Economics, Aarhus University

Abstract: Over the past decade the taxation of e-commerce has been widely discussed among politicians, tax law experts and economists. To put some perspective on this issue it is analyzed to what extent e-commerce can actually be taxed and the severity of the ensuing tax revenue losses following from future growth of e-commerce is discussed. Since the US and the EU cases differ substantially they are considered separately. Subsequently various arguments supporting the view that e-commerce should receive preferential tax treatment are considered. Although no firm recommendations can be provided some interesting topics for future research are suggested.

Keywords: E-commerce; commodity taxation; tax principles; revenue loss; preferential tax treatment; auditing (search for similar items in EconPapers)
JEL-codes: F13 H25 L12 (search for similar items in EconPapers)
Pages: 32
Date: 2004-09-21
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:aah:aarhec:2004-8

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