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

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.

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