RESTRICTEDWORLD TRADE
ORGANIZATIONWT/COMTD/W/98
12 April 2002
(02-2037)
Committee on Trade and Development
BIBLIOGRAPHY FOR THE SEMINAR ON REVENUE IMPLICATIONS
OF ELECTRONIC COMMERCE
Note by the Secretariat
The present bibliography has been prepared by the Secretariat under its own responsibility as
background material for the seminar on revenue implications of electronic commerce.  It includes
articles, books and working papers published between 1997 and 2000, as well as the addresses of
three sites which offer interesting papers on electronic commerce taxation issues, as well as other
related material.  Material is included in English, French and Spanish.
I. SITES
http://Ecommercetax.com
http://www.cob.sjsu.edu/facstaff/nellen_a/e-links.html
http://www.ecomtaxation.proxone.com/
II. BIBLIOGRAPHY
Ach,Y.A.(2000) La Fisc@lité du Commerce Électronique , Paris: Université Léonard de Vinci.
http://www.club-internet.fr/cyberlexnet/COM/A20001006.htm
Advisory Commission on Electronic Commerce (ACEC) (2001) Summary of Majority and Minority
Reports of the  Advisory Commission on Electron ic Commerce (ACEC)  Dealing with Sales and Use
Taxes, Washington: Proposals of the ACEC.http://www.cob.sjsu.edu/facstaff/nellen_a/ACECSumm.html
Agency for International Trade Information and Cooperation (1999) Electronic Commerce within theFramework of the WTO: Implications for the Less Advantaged Countries, Washington: AITIC.
http://www2.cid.harvard.edu/c idtrade/Issues/aitic.pdf
Alliance for Global Business (AGB) (1999) Fact Sheet on the Duty-Free Treatment of Electronic
Transmissions and Its Importance to Global Electronic Commerce and Expanded International Trade,
Washington: AGB.
http://www1.oecd.org/dsti/sti/it/ec/act/paris_ec/pdf/agb_tariff.pdf
Bleuel, J. and Stewen, M. (2000 ) Value Added Taxes on Electronic Commerce: Obstacles for the EU
Commission´s Approach , Intereconomics 35, 4: 155-161.
http://www.bleuel .com/vat-wel.htmWT/COMTD/W/98
Page 2
Bruce, D. and Fox, W. (2001 ) State and Local Sales Tax Revenue Losses from E-Commerce: Updated
Estimates , Knoxville: University of Tennessee.
http://cber.bus.utk.edu/ecomm/ecom0901.pdf
Bruce, M., Murray, N. and Fox, W. (2001 ) To Tax or Not To Tax?  The Case of Electronic
Commerce , Tennessee: Center for Business and Economic Research University of Tennessee.
http://cber.bus.utk.edu/ecomm/efficiency4.pdf
Carbajo Vasco, D. (2000) "La Administración Tributaria y el Comercio Electrónico: Un problema o
Una Solución?", Revista de Economía Industrial 2:21-32.
 http://www.cea.ucp.pt/lista.html
Comisión de las Comunidades Europeas (2000) Propue sta de Reglamento del Parlamento Europeo y
del Consejo por la que se Modifica el Reglamento  (CEE) Nº 218/92 del Consejo sobre Cooperación
Administrativa en Materia de Impuestos Indirectos  (IVA), Bruselas: Comisión de las Comunidades
Europeas.
http://europa.eu.int/comm/taxation_customs/proposals/taxation/com349_2000/com2000_349es.pdf
Comisión de las Comunidades Europeas (2000) Direc tiva Relativa a Determinados Aspectos Jurídicos
de los Servicios de la Sociedad de la Información, en Particular el Comercio Electrónico en el
Mercado Interior, Bruselas: Comisión de las Comunidades Europeas.
http://europa.eu.int/ISPO/ecommerce/legal/documents/2000_31ec/2000_31ec_es.pdf
Comité Conjunto de Expertos del Gobierno y del Sector Privado  sobre Comercio Electrónico ALCA
(1999) Impuestos y pagos: Aspectos prácticos de la recaudación fiscal, Panamá: Nota de la
Presidencia ALCA .
http://www.alca-ftaa.org/spcomm/notes/eci13s.doc
Comité Conjunto de Expertos del Gobierno y del Sector Privado  sobre Comercio Electrónico. ALCA
(1999) Asuntos Relacionados con los Impuestos y los Pagos: Consecuencias del Comercio
Electrónico Sobre los Impuestos Domé sticos,  Panamá: Presidencia ALCA.
http://www.alca-ftaa.org/spcomm/notes/eci15s.doc
Corabi, G. (1999) Consecuencias Tributarias del Comercio Electrónico, Las Posiciones de la Unión
Europea, OCDE y Estados Unidos ,  Bolonia: Universidad de Bolonia.
http://www.iefpa.org.ar/criterios_digital/articulos/conce_delcomelect.htm
Coppel, J. (2000) E-commerce: Impacts and Policy Challenges , OECD Economics Department, Paris:
OECD.
http://www.olis.oecd.org/olis/2000doc.nsf/c5ce8ffa41835d64c125685d005300b0/c12568d1006e03f7c
12569070052efe3/$FILE/00079760.PDF
Cybertax (1999) An Eroding Tax Base , Maastricht: Maastricht Economic Research Institute of
Innovation and Technology (MERIT).
http://meritbbs.unimaas.nl/cybertax/taxbase.html
Doernberg, R.L., Hinnekens, L., Hellerstein, W. and Li, J. (2001 ) Electronic Commerce and
Multijurisdictional Taxation , Norwell, MA: Kluwer Academic Publishers.
http://www.wkap.nl/prod/b/90-411-1683-4
European Commission (2002) VAT on Electronic  Commerce, Brussels: European Commission.
http://europa.eu.int/comm/taxation_customs/taxation/ecommerce/vat_en.htmWT/COMTD/W/98
Page 3
European Commission (2000) Legal Framework fo r the Development of Electronic Commerce,
Brussels: European Commission.
http://europa.eu.int/ISPO/ecommerce/legal/documents/2000_31ec/2000_31ec_en.pdf
European Commission (1999) Indirect Taxe s and E-commerce DG XXI, Brussels: European
Commission.
http://europa.eu.int/comm/taxation_customs/publications/working_doc/working_doc.htm
Fox, W.F. and Murray, M. (1997) "The Sales Ta x and Electronic Commerce: So What's New?",
National Tax Journal  50, 3: 573-592.
http://www.senate.gov/~commerce/hearings/0412bru2.pdf
Fraumeni, B. (2001) "E-commerce: Measurement and Measurement Issues", American Economic
Review 91, 2: 318-322.
FTAA Joint Government-Private Sector Committee of Experts On Electronic Commerce (1999)
Taxation and Payment Issues: The Implications of Electronic Commerce for Domestic Taxation,
Panama: FTAA.
 http://www.alca-ftaa.org/SPCOMM/notes/eci15e.doc
FTAA Joint Government-Private Sector Committee of Experts On Electronic Commerce (1999)Briefing Notes on Electronic Commerce and Busine ss Facilitation: Business Users, Panama: FTAA.
http://www.alca-ftaa.org/SPCOMM/notes/eci12r1e.doc
GIIC (2000) E-Commerce Taxation and Tariff Issues, Washington: The GIIC Electronic Commerce
Committee.http://www.giic.org
Goolsbee, A. (2000) "The Value Of Broadband and The Deadweight Loss Of Taxing NewTechnology",  Mimeo, University of Chicago.
http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/broadb.pdf
Goolsbee, A. (2000) "The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa)",
Journal of Economic Perspectives 15, 1: 13-23.
http://fletcher.tufts.edu/staff/mkahn/internet.pdf
Goolsbee, A. (1999) "In A World Without Borders:  The Impact Of Taxes On Internet Commerce",
Quarterly Journal of Economics 115, 2: 561-576.
http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/intertax.pdf
Goolsbee, A. (1999) Internet Commerce, Tax Sensitivity, and The Generation Gap, Mimeo:University of Chicago,
http://gsbwww.uchicago.edu/fac/austan.goolsbee/research/tpe.pdf
Goolsbee, A. and Zittrain, J. (1999) "Evaluating the costs and Benefits of Taxing InternetCommerce", National Tax Journal 52, 3: 413-428.
http://www.ecommercecommission.org/document/goolsbee13.pdf
Hellerstein, W. (1997) "Transactions Taxes and Electronic Commerce: Designing State Taxes that
Work in an Interstate Environment", National Tax Journal 50, 3: 593-606.
http://ntj.tax.org/WT/COMTD/W/98
Page 4
Hubbert, M. and Müller, W. (2000) "Taxation of E-Commerce: Persistent Problems and Recent
Developments", Vierteljahrshefte zur Wirtschaftsforschung 69, 4: 657-678.
http://www.diw.de/deutsch/publikationen/vierteljahrshefte/docs/papers/v_00_4_13.pdf
Huet, F. (2000) "La Proposition de Directive de  la Commission Européenne en Matière de TVA
Applicable au Commerce Électronique: des Mesures Illusoires?", Bruxelles: Revue Fiscalité
Européenne et Droit International des Affaires .
http://perso.ksurf.net/ecomtaxation/docs/art_dirTVA.pdf
IEDEM (2000) Les Taxes de Vente et le Commer ce Électronique, Montréal: Institut Économique.
http://www.iedm.org/etudes/etude5_fr.html
Joint Committee on Taxation (2001) Overview of Issues Related to the Internet Tax Freedom Act andof Proposals to Extend or Modify the Act, Washington: Senate Committee On Finance.
http://www.house.gov/jct/x-64-01.pdf
Joint Venture Tax Policy Group (2000) Summary of Approaches for Applying Sales & Use Taxes to
E-Commerce, Joint Venture, San José, CA: Silicon Valley's report.
http://www.jointventure.org/initiatives/tax/I-Report.pdf
Jones, R. and Basu, S. (2001) Taxation of El ectronic Commerce: A De veloping Problem, 16th
BILETA Annual Conference, Scotland: University of Edinburgh.
http://www.bileta.ac.uk/01papers/rjones.html
Kerrigan, A. (1999) "Taxation of E-commerce. Recent developments from a European perspective",Wirtschaftspolitische Blätter 5, 439-447.
http://www.bileta.ac.uk/01papers/rjones.html
Little, I. (2000) The Impacts of and Barriers to Electronic Commerce in Developing Countries ,
Auckland: Auckland University.
http://metric.eco.auckland.ac.nz/~raoki/e-com%20workshop/impact.pdf
Lukas, A. (1999) Tax Bytes: A Primer on the Taxation of Electronic Commerce , Washington:
Cato Institute for Trade Policy Studies.
http://www.freetrade.org/pubs/pas/tpa-009.pdf
Maguire, S. (2000) "Internet Transactions and th e Sales Tax", Washington: CRS Report for Congress.
http://cnie.org/NLE/CRSreports/Science/st-65.cfm
Mann, C.L., Eckert, S.E. and Cleeland Knight, S. (2000) Global Electronic Commerce – A Policy
Primer , Washington: Institute for International Economics.
Mann, C.L. (2000) "Electronic Commerce in Developing Countries: Issues for Domestic  Policy and
WTO Negotiations", working Paper No. 00-3. Washington: Institute for International Economics.
http://www.iie.com/CATALOG/WP/2000/00-3.pdf
Mattoo, A. and Schuknecht, L. (2000) "Trade Policies for Electronic Commerce", World Bank Policy
Research Working Paper 2380, Washington: World Bank.
http://econ.worldbank.org/docs/1133.pdfWT/COMTD/W/98
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McEwan, J.P. (2002) E-Commerce y su Problemática Ante el Impuesto al Valor Agregado , Buenos
Aires: Derecho.Org.
http://argentina.derecho.org/doctrinal/72
McLure, C. (1999) "Achieving Neutrality be tween Electronic and Non-Electronic Commerce",
Presentation to the Advisory Commission on Electronic Commerce, Williamsburg, Virginia, June
1999.
http://www.ecommercecommission.org/w illiams/presenta/1mclure.doc
McLure, C. (1997) "Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal
Relations", National Tax Journal 50, 4: 731-750.
http://ntj.tax.org /wwtax%5Cntjrec.nsf/F2C95F C4722CB17885256863004A594D/$FILE/v50n4731.p
df
Merrill, P. (2001) "International Taxation of E-Commerce", The CPA Journal , November 2001.
http://www.pwcglobal.com/Ex tweb/manissue.nsf/2e7e9636c6b92859852565e00073d2fd/346b0c4695
6b0f3385256b28006c4ecb/$FILE/International+Taxation+of+E-Commerce.pdf
Montagu, N. (1999) Electronic Commerce: The UK's Taxation Agenda , London:  Inland Revenue &
HM Customs and Excise.
http://www.inlandrevenue.gov.uk/taxagenda/ecom.pdf
National Governors Association (2001) "EC-12. Streamlining State Sales Tax Systems Policy",Washington: National Governors Association.
http://www.nga.org/nga/legislativeU pdate/1,1169,C_POLICY_POSITION^D_489,00.html
OCDE (2001) "Commerce Électronique et Fiscalité: Mise en Oeuvre des Conditions Cadres d'Ottawa
sur la Fiscalité", Paris: OCDE.
OCDE (2001) "Commerce Électronique et Impôt s  sur la Consommation",  Paris: OCDE.
http://www.oecd.org/pdf/M00022000/M00022379.pdf
OECD (2001) "Taxation Aspects of Electronic Comm erce", Paris: Report to Working Party of the
OECD Committee on Fiscal Affairs OECD.
http://www1.oecd.org/daf/fa/e_com/public_release.htm
OECD (2001) "Taxation and Electronic Commerce:  Implementing the Ottawa Taxation Framework
Conditions", Paris: OECD.
OECD (2000) "Tax Treaty Characterisation Issu es Arising from E-commerce", Paris: Report of
Working Party of the OECD Committee on Fiscal Affairs.
http://www.tax-news.com/asp/res/Treatychar_finalrep.pdf
OECD (2000) "The Application of the Permanent Establishment Definition in the Context of
Electronic Commerce: Proposed Clarification of the Commentary on Article 5 of the OECD, Model
Tax Convention", Revised Draft for Comments, Paris: OECD.
http://www1.oecd.org/daf/fa/treaties/art5rev.pdf
OECD (1999) "Progress Report: Taxation and El ectronic Commerce", (Note by the Secretariat)
Directorate For Financial, Fiscal And Enterprise Affairs, Committee On Fiscal Affairs, TaxationFramework Conditions, Paris: OECD.
http://www.oecd.org/daf/fa/e_com/e_com.htm.WT/COMTD/W/98
Page 6
OECD (1998) "Electronic Commerce: A discussi on paper on Taxation", Issues, Paris: OECD.
http://www1.oecd.org/daf/fa/e_com/e_com.htm
OECD (1998) "Electronic Commerce: Taxation Framework Conditions", Paris, OECD.http://www.oecd.org/daf/fa/e_com/ottawa.htm.
OCDE (1998) "Conditions Cadres Pour L'Impositi on du Commerce  Électronique", Paris: OCDE.
http://www1.oecd.org/daf/fa/e_com/framewkf.pdf
Rodríguez Perdomo, M. (2001) Aplicación de Impuestos al Comercio Electrónico en Uruguay ,
Buenos Aires: Asociación Argentina de Derecho de Alta Tecnología.http://www.aadat.org/aplicacion_impuesto19.htm
Ruffles, D. (2000) "Cross-border electronic commerce and international trade statistics", Study Series
on Policy Issues in International Trade , Geneva: UNCTAD.
http://www.statistics.gov.uk/themes/economy/articl es/general/extracts/downloads/Cross_border_ecom
merce_trade_statistics.pdf
Seco Ferreira, A.S. (2001) "Tributación del Co mercio Electrónico: Perspectivas Tecnológicas",
Washington: BID.
http://www.iadb.org/int/fiscal/documents/pdf/Tax-E-Com-Technology-Portugues-v1-0.pdf
Schuknecht, L. and Pérez-Esteve, R. (1999) "Electronic Commerce: A Quantitative Assessment",WTO Staff Working Paper ERAD-99-01.
http://www.wto.org/english/tratop_e/ecom_e/erad-99-01.doc
Teltscher, S. (2000) "Tariffs, Taxes and Electronic Commerce: Revenue Implications for DevelopingCountries", Policy Issues in International Trade and Commodities Study Series 5, Geneva: UNCTAD.
UNCTAD (2001) "E-commerce and Devel opment Report 2001", Geneva: UNCTAD.
UNCTAD (2000) "Building Confidence Electronic Commerce and Development", United Nations
Conference on Trade and Development.UNCTAD/SDTE/Misc.11:Geneva.http://www.unctad.org/en/docs/posdtem11.en.pdf
United States General  Accounting Office (2000) "E lectronic Commerce Growth Presents Challenges;
Revenue Losses Are Uncertain", Washington: General Accounting Office.
http://www.gao.gov/new.items/g600165.pdf
Varian, H. (2000) Taxation of Electronic Commerce , California: University of California.
http://www.internetpolicy.org/briefing/4_00_story.html
World Trade Organization (1998) "Electronic Commerce and the Role of the WTO", WTO Special
Study 2, Geneva:  WTO.http://www.wto.org/english/res_e/booksp_e/special_study_2_e.pdf
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