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E-Commerce Commons™

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

2013

Discipline
Institution
Keyword
Publication
Publication Type

Articles 31 - 32 of 32

Full-Text Articles in E-Commerce

A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske Jan 2013

A Potential Game Changer In E-Commerce Taxation, David Gamage, Andrew J. Haile, Darien Shanske

Articles by Maurer Faculty

In this essay, we evaluate recent legislative proposals for Congress to authorize state taxation of e-commerce. We argue that these proposals contain a potential game-changing innovation — the requirement that states provide remote sellers with “adequate software” for calculating use tax due within the state. Properly implemented, we explain how this innovation could force states to internalize the compliance costs of levying tax collection obligations on remote sellers, thereby incentivizing the states to simplify their sales and use tax statutes and resolving concerns about states overburdening interstate commerce.


Creating Business Value Through E-Marketplace Trading, Susan Standing Jan 2013

Creating Business Value Through E-Marketplace Trading, Susan Standing

Theses: Doctorates and Masters

Electronic marketplaces (e-marketplaces) have been researched over many years from the study of electronic data interchange (EDI) systems to the current internet based trading platforms. Early e-marketplaces connected a buyer and supplier using proprietary systems that established a market hierarchy. The buyer was responsible for the system, established the terms of trade and the electronically enabled supplier could connect to the system. These systems were costly to build, which limited their use, and only organisations with an integrated system could use them. The web based e-marketplaces opened up the possibility of connecting many buyers and suppliers and enabling electronic transactions. …