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Sell Globally, Tax Locally: Sales Tax Reform for the New Economy Michael S. Greve
Sell Globally, Tax Locally: Sales Tax Reform for the New Economy
Michael S. Greve
Should online purchases be taxed based on the buyer's location or the seller's? Michael S. Greve offers his approach to Internet sales taxation and argues that an origin-based tax system would break the "tax cartel" and replace it with competition.
57 pages