E-commerce Tax Workshop

UC Berkeley's School of Information Management and Systems, the Burch Center for Tax Policy, and Deloitte and Touche held a workshop on Internet taxation on on October 1, 1999.

Report

Final Workshop Report in PDF format (issued Jan 19, 2000)

Core Material

David Hardesty summary of National Tax Association report: a very nice summary of issues. You can also access the full NTA Electronic Commerce Tax Project, which is about 100 pages long.
Discussion questions: to think about before meeting
Agenda
Attendee list
Invitation letter

Resources

Reports

OECD Report on Electronic Commerce Taxation (summary and link to full report)
Tax and the Internet, Second Report
Report on situation in Australia.
The Taxation of Cyberspace by Karl A. Frieden and Michael E. Porter.
Logging on to Cyberspace Tax Policy
Selected Tax Policy Implications of Global Electronic Commerce

Research Papers

"Evaluating the Costs and Benefits of Taxing Internet Commerce" by Austan Goolsbee and Jonathan Zittrain. (PDF)
"In a World Without Borders: The Impact of Taxes on Internet Commerce" by Austan Goolsbee. (PDF)
"Constitutional Limits on Sales Taxation of Cyberspace" by Martin Eisenstein. (PDF)
E-Commerce in the Context of Declining State Sales Tax Bases, with William F. Fox, Center for Business and Economic Research, University of Tennessee, 2000.

Supreme Court Decisions

Hal Varian, September 1999