search query: @indexterm taxation / total: 1872
reference: 497 / 1872
| Author: | Smith, F. L. Jr. |
| Title: | Don't tax the net |
| Journal: | Economic Affairs
2000 : MAR, VOL. 20:1, p. 10-12 |
| Index terms: | Internet Electronic commerce Markets Taxation |
| Freeterms: | e-commerce |
| Language: | eng |
| Abstract: | This article deals with electronic commerce and taxation of the Net. Electronic commerce has the potential to reduce transaction costs drastically. It is the most dynamic sector of the world economy. Governments should restrain themselves from extending taxes to e-commerce or they will reduce the gains from innovation. |
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