Has Internet Access Taxation Affected Internet Use?  

Oleh:

Bruce, Donald ; Deskins, John ; Fox, William F.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Public Finance Review vol. 32 no. 2 (Mar. 2004), page 131-147.
Topik: Internet Tax Freedom Act; Internet access; taxation
Fulltext: 131PFR322.pdf (99.39KB)

Isi artikel

Most arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the taxation of Internet access occurs because 10 states were permitted to continue their existing Internet access taxes as of the initial passage of the ITFA in 1998. None of the econometric analyses provides any evidence that Internet access taxes have had an effect on Internet access rates.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali