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Taxing the Internet: leveling the playing field or milking the cash cow?

Richard Cardinali (Dissertation Advisor in Computer and Information Technology, Nova Southeastern University, Miami, Florida, USA)

European Business Review

ISSN: 0955-534X

Article publication date: 1 December 2001

963

Abstract

Examines the current status of Internet tax both in the USA and Europe to ascertain, if, indeed, leveling the playing field is required or if milking the cash cow is in order. It also examines legislation and court rulings from the USA and Europe and examines some of the possibilities for the future.

Keywords

Citation

Cardinali, R. (2001), "Taxing the Internet: leveling the playing field or milking the cash cow?", European Business Review, Vol. 13 No. 6, pp. 346-353. https://doi.org/10.1108/EUM0000000006197

Publisher

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MCB UP Ltd

Copyright © 2001, MCB UP Limited

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