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E-Commerce Commons™

Open Access. Powered by Scholars. Published by Universities.®

2012

Discipline
Institution
Keyword
Publication
Publication Type

Articles 31 - 35 of 35

Full-Text Articles in E-Commerce

Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman Jan 2012

Vendor Compensation As An Approach For State "Amazon" Laws: Part 2, David Gamage, Devin J. Heckman

Articles by Maurer Faculty

In this essay, the second of a two-part series, we propose an approach for the U.S. states to tax interstate e-commerce. If the states adequately compensate remote e-commerce vendors for all tax compliance costs, we argue that the states can constitutionally impose use tax collection obligations on the remote vendors in a manner compatible with the Quill framework.


Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman Jan 2012

Vendor Compensation As An Approach For State "Amazon" Laws: Part 1, David Gamage, Devin J. Heckman

Articles by Maurer Faculty

In this Essay, the first of a two-part series, we analyze the approaches U.S. states have been using in their attempts to tax interstate e-commerce. We argue that these existing approaches are unlikely to be effective. In our companion Essay, the second in the series, we outline a novel approach that states might employ in order to more effectively tax interstate e-commerce – based on adequately compensating remote vendors for all tax compliance costs. But before we can argue for our new approach, we must first survey the current constitutional and statutory landscape.


The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske Jan 2012

The Saga Of State "Amazon" Laws: Reflections On The Colorado Decision, David Gamage, Darien Shanske

Articles by Maurer Faculty

We analyze the Colorado district court’s decision in Direct Marketing Association v. Huber – a decision that permanently enjoined Colorado’s "Amazon" law. Had it not been enjoined, the Colorado law would have mandated information reporting by remote e-commerce vendors so that Colorado could levy its sales and use tax on the e-commerce purchases made by Colorado residents. We evaluate the applicability of the Tax (Anti-)Injunction Act and whether the Colorado statute and regulations should be reviewed as a tax or as a regulation. We also suggest alternative approaches that state legislatures might use in order to levy taxes on remote …


L'Embarras Du Choix: A Year Of Developments In The Laws Affecting Remittance Transfers, Credit Cards, And Certain Prepaid Cards, Sarah Jane Hughes Jan 2012

L'Embarras Du Choix: A Year Of Developments In The Laws Affecting Remittance Transfers, Credit Cards, And Certain Prepaid Cards, Sarah Jane Hughes

Articles by Maurer Faculty

No abstract provided.


Cross-Cultural Comparative Study Of Users’ Perception Of The Navigation Organization Of An E-Commerce Web Application, Tetiana A. Bilyayeva Jan 2012

Cross-Cultural Comparative Study Of Users’ Perception Of The Navigation Organization Of An E-Commerce Web Application, Tetiana A. Bilyayeva

UNF Graduate Theses and Dissertations

The object of this study was to assess the influence of native language, as a principal cultural characteristic, one users’ behavior when using a web-based e-commerce application. The study expands on previous research by comparing English and Russian users. The research also considered demographic data to assess additional factors that influence behavior and task performance. The research design encompassed an online shopping application with two different navigation menus. One menu was based on the action-object model and the other was based on the object-action model. The user interface was created in two different languages (Russian and …