A PRIMER ON CHANGING INFORMATION TECHNOLOGY AND THE FISC

Jon M. Peha · Robert P. Strauss

17 citations0/0 files storedNational Tax Journal

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Corporate Taxation and Avoidance Economic and Fiscal Studies Taxation and Legal Issues

Abstract

Considers how changes in information technology affect tax base design (determining who, when, and where transactions are taxed); and discusses barter and tax avoidance, double taxation, and the long-term implications of electronic commerce for state and federal corporations.

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1983Sales Taxation: State and Local Structure and Administration

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