Graham W. Bartlett’s research while affiliated with University of Nevada, Reno and other places

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Publications (1)

Pros And Cons Of E-Commerce Taxation
  • Article
  • Full-text available

February 2011

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19,780 Reads

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4 Citations

International Business & Economics Research Journal (IBER)

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Graham W. Bartlett

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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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Citations (1)

... Second, online trading is just a change in the way of doing transactions that don't create a new market. In other words, e-commerce consumers are mainstream-market consumers who move to online markets (Simkin, Bartlett, & Shim, 2011). Therefore, income from taxpayers routinely supervised by the tax authorities shifts to taxpayers who may need to be entirely handled properly. ...

Reference:

Toward seamless taxation through a split payment mechanism on the marketplace and Quick Response (QR) payment system
Pros And Cons Of E-Commerce Taxation

International Business & Economics Research Journal (IBER)

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Graham W. Bartlett

·