Call for Papers: Internet Taxation

Call for Papers:

Policy & Internet, the first major peer-reviewed multi-disciplinary journal investigating the impact of the Internet on public policy, is inviting submissions for a special issue on Internet taxation, to be published in October 2011 [submission deadline: May 2011].

With the global explosion of Internet use in recent years, researchers and policymakers have struggled to understand and monitor the implications of this new medium. The seamless transmission of digitally malleable products across jurisdictions, with the potential for bypassing of governmental controls, leads to many unique problems in Internet taxation.

Online purchase of goods (such as books, cigarettes, and music) in lower-tax jurisdictions can facilitate tax avoidance and evasion in higher-tax jurisdictions. Tax revenue losses can occur when services (such as gambling) that are banned in one jurisdiction are accessed by consumers over the Internet. Internet gambling has also undermined the taxation potential of jurisdictions where gambling is legal.

This special issue of Policy & Internet calls for cross-disciplinary research on Internet taxation. The issue will synthesize the extant research in the area and include recent research developments. The goal is to improve the understanding of the issues involved for both researchers and policy makers, to provide policy recommendations, and to suggest avenues for further research in the area. Currently, there appears to be a gap in this respect in the literature.

Examples of pertinent research questions include:

  • Are particular products or industries especially vulnerable to tax leakages from Internet sales?
  • How can the Internet be used effectively by government for tax collection and enforcement?
  • What are the implications of Internet taxation for the shadow economy?
  • How does the digital divide affect Internet tax avoidance and compliance?
  • Does the structure / competitiveness of Internet markets affect the ability of governments to collect taxes?
  • How are inter-country tax leakages due to Internet sales different from intra-country tax leakages, and what are the consequent differences in recommended tax policies?
  • What are the distributional consequences of Internet tax avoidance?

The online submission deadline for papers is May 31, 2011. Please indicate in a cover note that the paper is intended for the special issue. Authors are advised to consult the journal’s guide for authors before submitting their paper.

Contact Information:

Please contact the editors (policyandinternet@oii.ox.ac.uk) if you have any queries about how your paper might fit in the issue.

http://www.psocommons.org/policyandinternet/news.html#taxation

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