| 期刊論文1. | 傅傳訓(19990100)。電子商務課稅之問題。財稅研究,31(1),1-15。 延伸查詢![new window](/gs32/images/newin.png) | 2. | Hellerstein, Walter(1997)。Transaction Taxes and Electronic Commerce: Designing State Taxes That Work in an Interstate Environment。National Tax Journal,50(3),593-606。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | Goolsbee, Austan、Zittrain, Jonathan(1999)。Evaluating the Costs and Benefits of Taxing Internet Commerce。National Tax Journal,52(3),413-428。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 4. | 馮震宇(20000100)。論電子商務之發展與其衍生的租稅問題。財稅研究,32(1),35-66。 延伸查詢![new window](/gs32/images/newin.png) | 5. | Bourgeois, P. J.、Blanchette, L.(1997)。Income_taxes.ca.com: The Internet, electronic commerce, and taxes --some reflections。Canadian Tax Journal,45(5),1127-1149。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 6. | Bourgeois, P.、Blanchette, L.(1997)。Income_taxes.ca.com: The Internet, electronic commerce, and taxes --some reflections。Canadian Tax Journal,45(6),1378-1415。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 7. | Abrams, H. E.、Doernberg, R. L.(1997)。How Electronic Commerce Works。State Tax Notes。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 8. | Doernberg, R. L.(1998)。Electronic Commerce and International Tax Sharing。Tax Notes International,16(13),1013-1023。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 9. | Christopher, J. N.(1999)。An E.U. Withholding Tax。International Economic Trends。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 10. | Dwyer, T.(1997)。Electronic elimination of financial taxes: the future role of the internet and electronic cash。Australian tax forum,13(3),361-400。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 11. | Fox, F. W.、Murray, M. N.(1997)。The Sales Tax and Electronic Commerce: What's New?。National Tax Journal,50(3),573-592。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 12. | Owens, J.(1993)。Globalization: the Implications for Tax Policies。Fiscal Studies,14,21-33。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 13. | Soete, L.、Ter Weel, B.(1998)。Cybertax。Futures,30(9),853-871。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 14. | Thalheimer, R.、Ali, M. M.(1992)。Demand for Partimutuel Horse Race Wagering with Special Reference to Telephone Betting。Applied Economics,24,137-142。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 15. | Weiner, J. M.、Ault, H. J.(1998)。The OECD's Report on Harmful Tax Competition。National Tax Journal,51(3),601-609。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 16. | McLure, C. E.(1997)。Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations。National Tax Journal,50(4),731-749。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 會議論文1. | 單珮玲(1998)。配合電子商務發展研擬兩岸對應之賦稅政策。逢甲大學1998年兩岸租稅研討會。台中。 延伸查詢![new window](/gs32/images/newin.png) | 研究報告1. | Australian Taxation Office(1997)。Tax and the Internet: Discussion Report of the Australian Taxation Office Electronic Commerce Project。Canberra:Australian Government Publishing Service。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | (1998)。Electronic Commerce and Canada's Tax Administration。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 圖書1. | United States, Department of the Treasury, Office of Tax Policy(1996)。Selected Tax Policy Implications of Global Electronic Commerce。Washington, DC:Department of the Treasury。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 2. | Canada, Revenue(1998)。Electronic Commerce and Canada Tax Administration。Ottawa:Revenue Canada。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 3. | United States, The White House(1997)。A Framework for Global Electronic Commerce。Washington, D.C.:The White House。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | 圖書論文1. | Easson, A.(1997)。Taxing International Income。Tax Conversations: A Guide to Key Issues in the Tax Reform Debate。London:Kluwer Law International。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) | |