Article Title
The Taxation of E-Commerce: The Inapplicability of Physical Presence Necessitates an Economic Presence Standard
Abstract
The explosive growth of electronic commerce has served as a catalyst for immense economic growth. Virtually every aspect of traditional commerce now has some presence on the Internet. As such, the way people shop for clothing, cars, airline tickets, and even groceries, has been changed forever. However, these developments may also have drawbacks. As more and more traditional brick-and-mortar stores transfer their operations to the Internet, there are many unintended consequences. The traditional infrastructure of retail stores may slowly begin to erode. Similarly, jobs in the retail industry may be eliminated in favor of more efficient, more cost-effective Internet technology.
Recommended Citation
Kathleen P. Lundy,
The Taxation of E-Commerce: The Inapplicability of Physical Presence Necessitates an Economic Presence Standard,
8
Rich. J.L. & Tech
12
(2001).
Available at:
https://scholarship.richmond.edu/jolt/vol8/iss2/4