Cyber-consumption Taxes and Electronic Collection Systems: Canonical-Delivered Sales Tax

• Main Authors: LEE, Jae Kyu, Yeoul, Hwangbo
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2000
• Subjects: Cyberconsumption tax; cybertaxation; electronic commerce taxes; electronic payment systems; sales tax.; Computer Sciences; E-Commerce
• Online Access: https://ink.library.smu.edu.sg/sis_research/1159; http://www.jstor.org/stable/27750928
• Institution: Singapore Management University

This study analyzes existing consumption tax systems and proposes a new cyberconsumption tax policy called the Consumer-Delivered Sales Tax (CDS tax) for use in the electronic commerce environment. The CDS tax has the characteristics of a sales tax, but is remitted directly by the consumer without t...