The inability of state and local governments to collect sales and use taxes on remote sales is one of the most critical budget issues facing policy makers across the nation. Boyd Center researchers have undertaken numerous projects in this area. Interested readers should check this site for the latest research. Please consult the various journals for copies of published articles.
- "Inability to Collect Sales Tax on Remote Sales Still Harms the Economy," by William F. Fox, State Tax Notes, Nov. 6, 2017, pp. 575-582.
- "State and Local Government Sales Tax Revenue Losses from Electronic Commerce," by Donald Bruce, William F. Fox, and LeAnn Luna, State Tax Notes 52(7):537-558, May 18, 2009.
- "State and Local Sales Tax Revenue Losses from E-Commerce: Estimates as of July 2004," by Donald Bruce and William F. Fox, State Tax Notes 33(7):511-518, August 16, 2004.
- "Has Internet Access Taxation Affected Internet Use? A Panel Data Analysis," by Donald Bruce, John Deskins and William F. Fox, Public Finance Review, 32(2):131-147, 2004.
- "To Tax or Not To Tax? The Case of Electronic Commerce," by Donald Bruce, William F. Fox and Matthew N. Murray, Contemporary Economic Policy, (21)1, 2003, pp. 25-40.
- "E-Commerce and Local Finance: Estimates of Direct and Indirect Sales Tax Losses," by Donald Bruce and William F. Fox, Municipal Finance Journal, 22(3): 24-47, 2001.
- "State and Local Sales Tax Revenue Losses from E-Commerce: Updated Estimates," by Donald Bruce and William F. Fox. Prepared for the Institute for State Studies (ISS), Salt Lake City, Utah, September 2001.
- "E-Commerce in the Context of Declining State Sales Tax Bases," by Donald Bruce and William F. Fox, National Tax Journal 53(4), Part 3, 2000, pp. 1373-1388.
- "Taxing E-Commerce: Neutral Taxation is Best for Industry and the Economy," by William F. Fox and LeAnn Luna, Quarterly Journal of Electronic Commerce 1(2), 2000, pp. 139-150.
- "The Sales Tax and Electronic Commerce: So What's New?" by William F. Fox and Matthew N. Murray, National Tax Journal 50(3), 1997, pp. 573-592.
November 10, 2017
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