Direct Taxation and E-Commerce: Possibility and Desirability

The Taxation of Cloud Computing and Digital Content

Follow this and additional works at: http://scholarship.law.upenn.edu/faculty_scholarship Part of the Accounting Law Commons, Communication Technology and New Media Commons, Computer and Systems Architecture Commons, Computer Law Commons, Constitutional Law Commons, Data Storage Systems Commons, E-Commerce Commons, Foreign Law Commons, Jurisdiction Commons, Law and Economics Commons, Public Adm...

To Tax or Not to Tax? the Case of Electronic Commerce

Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of intermediate goods, the taxation of consumer purchases of final goods and services, and the various iss...

The Subsidy and Social Welfare Implications of E-Commerce Sales Tax

There is importance and timeliness in the issue of Internet taxation. Internet commerce is growing exponentially. With this growth comes the potential for tremendous tax revenue, as well as criticism for receiving an unfair tax advantage. One of the benefits of the Internet is its lack of national and geographical boundaries. However, this lack of boundaries makes taxation and regulation of the...

Taxation of E-Commerce: Persistent Problems and Recent Developments

Barclays Bank PLC v. Franchise Tax Board of California: Does the Application of Worldwide Unitary Taxation to Non-U.S. Parent Corporate Groups Violate the Commerce Clause?

This Comment examines whether the Supreme Court in Barclays v. Franchise Tax Board, correctly decided that the application of worldwide unitary taxation to non-U.S. parent groups does not violate the Commerce Clause.