The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience

Authors

Walter Hellerstein, University of Georgia School of LawFollow

Abstract

Chapter in the book VAT in the Digital Era: Unilateral and Multilateral Options for Reform by Y. Xu (Oxford: Oxford University Press, 2024).

Repository Citation

Walter Hellerstein, The Role of Platforms in the Collection of Consumption Taxes in the Digital Economy: Lessons from the US State Experience (2024),
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1572