Pros And Cons Of E-Commerce Taxation
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Abstract
Tax policies affecting the Internet have important implications for the continued growth of e-commerce and trade, as well as the future of both corporate and individual privacy. This paper explores some of the issues concerning both domestic and international Internet taxation, reviews the current Internet Tax Freedom Act, analyzes e-commerce and its effects on taxing systems throughout the world, and provides arguments for and against e-commerce taxation and regulation.
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