The impact of e-taxation policy on state and local government revenue

Adnan Omar, M. Khurrum, S. Bhutta, Terrance Sanchez

Research output: Contribution to journalArticlepeer-review

1 Citation (Scopus)


The tax-free status of most items purchased online has resulted in significant loss of tax revenues to state and local government. Our research indicated that the loss of taxes amounting to $13.3 billion in 2001 will rise to $62.1 billion by 2011, unless taxation policies are changed. Changing the tax laws governing online trading is problematic. One significant aspect concerns the one who collects the revenues: should the taxes on items purchased online be collected by the state and local government, as is now done in traditional brick-and-mortar trades, or should this be done by a concerted, standardised federal effort?.

Original languageEnglish
Pages (from-to)378-390
Number of pages13
JournalElectronic Government
Issue number4
Publication statusPublished - 2009
Externally publishedYes


  • e-commerce
  • e-government
  • e-taxation
  • forecast
  • linear regression
  • revenue loss
  • sales tax


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