| |
"E-Commerce in the
Context of Declining State Sales Tax Bases," by Donald Bruce
and William F. Fox, National Tax
Journal 53(4), Part 3, 2000, pp. 1373-1388.
"E-Commerce and Local
Finance: Estimates of Direct and Indirect Sales Tax Losses,"
by Donald Bruce and William F. Fox, Municipal
Finance Journal, 22(3): 24-47, 2001.
"Has Internet Access Taxation
Affected Internet Use? A Panel Data Analysis," by Donald Bruce,
John Deskins and William F. Fox,
Public Finance
Review, 32(2):131-147, 2004.
"The Sales Tax and
Electronic Commerce: So What's New?" by William F. Fox
and Matthew N. Murray, National Tax
Journal 50(3), 1997, pp. 573-592.
"State and Local Sales Tax Revenue
Losses from E-Commerce: Updated Estimates," by Donald
Bruce and William F. Fox. Prepared
for the Institute for State Studies
(ISS), Salt Lake City, Utah.
-->Tennessee Summary<--
"Taxing E-Commerce:
Neutral Taxation is Best for Industry and the Economy," by
William F. Fox and LeAnn Luna, Quarterly
Journal of Electronic Commerce 1(2), 2000, pp. 139-150.
"To
Tax or Not To Tax? The Case of Electronic Commerce,"
by Donald Bruce, William F. Fox and Matthew N. Murray, Contemporary
Economic Policy, (21)1, 2003, pp. 25-40.
"To
Tax or Not To Tax? The Case of Electronic Commerce,"
by Donald Bruce, William F. Fox and Matthew N. Murray, Contemporary
Economic Policy, (21)1, 2003, pp. 25-40. |
