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Bibliography

The following bibliography does not include collections of legal materials. The short titles used for some sources in the text are added in brackets.

• Albarda, Eric, Electronic Commerce, in Caught in the Web (Deventer ed., 1998) ["Albarda, Electronic Commerce"]
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• Bickley, James M., Value-Added Tax as a New Revenue Source, The Congressional Research Service Issue Brief, July 10, 2000, http://www.crie.org/nle/econ-67.html ["Bickley, Value-Added Tax"]
• Buckett, Alan, VAT in the European Community (Butterworths ed., 1992) ["Buckett, VAT in the European Community]
• Commission of the European Community, A European Initiative in Electronic Commerce [COM (97) 157] April 15, 1997 ["Green Paper"] http://europa.eu.int/ISPO/ecommerce/legal/legal.html
• Commission of the European Community, Communication - Strategies for jobs in the Information Society [COM(2000)48] Febr. 4, 2000
• Commission of the European Community, Communication [COM (2000) 114 final] March 14, 2000
• Commission of the European Community, Completing the Internal Market: White Paper from the Commission to the European Council, June 28-29, 1985 [COM (85) 310] ["the White Paper"]
• Commission of the European Community, DG XXI, Interim Report on the Implications of Electronic Commerce for VAT and Customs, XXI/98/0359-EN, April 3, 1998 ["Working Paper - 1998"]
• Commission of the European Community, ECFIN's Effective Tax Rates, Economic Papers No. 146, October 2000 [ECFIN/593/00-EN] http://europa.eu.int/comm/economy_finance/document/ecopap/ecpidxen.htm
• Commission of the European Community, E-Commerce and Indirect Taxation, Communication to the Council of Ministers, the European Parliament and to the Economic and Social Committee [COM (98) 374] ["Guidelines"]
• Commission of the European Community, Electronic Commerce - An Introduction, July 2, 1998 ["Electronic Commerce - An Introduction"], http://www.europa.eu.int/ISPO/ecommerce/answers/what.html
• Commission of the European Community, Explanatory Memorandum to the Proposal for a Council Directive amending the Sixth Directive as regards the value added tax arrangements applicable to certain services supplied by electronic means [COM (2000) 349 final] June 7, 2000 ["the Explanatory Memorandum"]
• Commission of the European Community, Harmonization of Turnover Taxes, Working Paper of Directorate General XXI, June 8, 1999 ["Working Paper 1999"]
• Commission of the European Community, Special Report concerning the protection of the financial interests of the European Union in the field of VAT on intra-Community trade [No. 9/98] OJ C356 20/11/1998 p. 1.
• Commission of the European Community, VAT on E-Commerce - Why the Rule Need To Be Changed, The Key (Taxation and Customs Union DG of the Commission, October, 2000) ["the Key"]
  http://europa.eu.int/comm/taxation_customs/publications/thekey/key-13-00.pdf;
• Coopers & Lybrand Belgium, Does Cyber-Commerce Necessitate a Revision of International Tax Concepts? (International Bureau of Fiscal Documentation ed. 1998) ["Coopers, Revision"]
• Craig, Paul & De Burca, Grainne, EU Law, (Oxford University Press ed., 1998)
• Economic and Social Committee, Opinion of the Economic and Social Committee on the effects of e-commerce on the single market [CES 38/2001] Jan. 10, 2001 ["Opinion of the Economic and Social Committee"]
• Eizenstat, Stuart, Remarks to the Coalition of Service Industries and Tax Council in Treasury News, Washington DC, July 26, 2000 ["Remarks"] http://www.ustreas.gov/press/releases/ps808.htm
• Eriksen, Nils & Hulsebos, Kevin, Electronic Commerce and VAT - An Odyssey Towards 2001 in VAT Monitor July/August 2000 ["Eriksen & Hulsebos, Electronic Commerce and VAT"]
• Ernst &Young, San Jose, VAT Traps and Opportunities in Electronic Commerce, Nov. 10, 1999 ["Ernst & Young"] http://www.ernsty.co.uk;
• EU: E-Commerce Set to Soar Among SMEs, E-Commerce in Europe, iPlanet ["iPlanet"] http://www.uk.iplanet.com/center/ecnews/markettrends/onlinesaleswe.html
• Europe Targets E-Commerce, Legal Brief, October 3, 2000, http://www.legalbrief.co.za/secure/archives/Eurotarg.htm
• European Parliament, Opinion on the Proposal for Council Decision on the system of the European Communitites' own resources, Nov. 17, 1999 ["Opinion of the Parliament"] OJ C189 07/07/2000 p. 79.
• Forrester Research, Spectacular Growth for Digital Delivery, February 7, 2000 reported by Nua Internet Surveys ["Forrester, Spectacular Growth."] http://www.nua.ie
• Galbraith, John Kenneth, The Affluent Society (Houghton Mifflin Co. ed, 1984)
• Hardesty, David E., E-Commerce and Harmonization of World Tax Systems, in E-Commerce Tax News, Nov. 26. 2000, http://www.ecommercetax.com;
• Hardesty, David E., Introduction to the book Electronic Commerce: Taxation and Planning, in E-Commerce Tax News (1999) ["Hardesty, Introduction"], http://www.ecommercetax.com;
• Hardesty, David, EU Continues Efforts to Tax Digital Products in E-Commerce Tax News, Oct. 22, 2000 ["Hardesty, EU Continues Efforts"], http://www.ecommercetax.com/
• Hardesty, David, EU Proposes Electronic VAT Invoices in E-Commerce Tax News, Nov. 19. 2000 ["Hardesty: "Electronic Invoices"] http://www.ecommercetax.com
• Hardesty, David, EU Proposes New Taxes on Non-EU Sellers in E-Commerce Tax News, June 18, 2000 ["Hardesty, Europe Proposes"] http://www.ecommercetax.com.
• Hardesty, David, EU Withdraws Proposal for VAT on Digital Sales in E-Commerce Tax News, Feb. 4, 2001 ["Hardesty, EU Withdraws"] http://www.ecommercetax.com
• Haufler, Andreas, Commodity Tax Harmonization in the European Community (Physica-Verlag ed., 1993) ["Haufler, Commodity Tax"]
• Hinnekens, Luc, International Taxation of Electronic Commerce: An Emerging Framework in 27 Intertax (1999) ["Hinnekens, International Taxation"]
• Hinnekens, Luc, The Challenges of Applying VAT and Income Tax Territoriality Concepts and Rules to International Electronic Commerce in 26 Intertax (1998) ["Hinnekens, Challenges]
• Houtzager, Mark & Tinholt, Jeroen, E-Commerce and VAT in Caught in the Web (Deventer ed., 1998) ["Houtzager & Tinholt, E-commerce and VAT"]
• Jackson, John H., The World Trading System (The MIT Press, 2000) (1997)
• Jenkins, Peter, The Application of VAT to E-Commerce in the EU in 22 Tax Notes Int'l, Jan. 22, 2001["Jenkins, Application"]
• Jenkins, Peter, VAT and Electronic Commerce: The Challenges and Opportunities, 10/1 VAT Monitor (1999) [Jenkins, VAT and E-Commerce"]
• Kende, Tamás, Európai Közjog és Politika [European Law and Politics] (Osiris Budapest ed., 1995) ["Kende, European Law and Politics"]
• Kogels, Han, Brussels Bites the Bullet in VAT Monitor July/August 2000 ["Kogels, Brussels Bites the Bullet"]
• Kortenaar, G. & Spanjersberg, Chr., Taxation and E-Commerce: Dutch Tax Policy Implications, 27 Intertax (1999) [Kortenaar & Spanjersberg, Taxation and E-Commerce]
• Lambert, Howard, VAT and Electronic Commerce: European Union Insights Into the Challenges Ahead, 17 Tax Notes Int'l (Nov. 23, 1998)
• Musgrave, Richard A. & Musgrave, Peggy B., Public Finance in Theory and Practice (3^rd edition 1976) (1973)
• OECD, Consumption Tax Aspects of Electronic Commerce, A Report from Working Party No. 9 on Consumption Taxes to the Committee on Fiscal Affairs (2001) ["Consumption TAG Report"]
• OECD, Electronic Commerce: Taxation Framework Conditions, A Report by the Committee on Fiscal Affairs of the OECD (1998) ["Taxation Framework Conditions"]
• OECD, Electronic Commerce: The Challenges to Tax Authorities and Taxpayers, Nov. 18, 1997 ["OECD, Report on the Turku Conference"] http://www.oecd.org/daf/fa/e_com/turku_e.pdf
• OECD, Report of the Consumption Tax TAG of the OECD, February, 2000, http://www.oecd.org/daf/fa/e_com/public_release.htm
• OECD, Tariffs, Taxes and Electronic Commerce, OECD Statistics Directorate, Nov. 17, 2000 [STD/NA/ITS(2000)25], http://www.oecd.org/std/ITS_Nov2000_Meeting/docs/ITS2000_25e.pdf
• Oecd, Taxing Consumption, OECD (1988) ["OECD"]
• Press Release on the 2297^th Council Meeting, ECOFIN, October 17, 2000 ["ECOFIN Report"] http://ue.eu.int/newsroom/main.cfm?LANG=1
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• PriceWaterhouseCoopers, Final Report on Invoicing, on Behalf of the European Commission, August 23, 1999 ["Invoicing"]
• Purcell, Thomson J., An Analysis of the Formation of the Federal Income Tax Policy, Creighton Law Review 1984/85 (1985), available at WL 18 CRLR 653.
• Schenk, Alain & Oldman, Oliver, Value Added Tax (Transnational Publishers ed., 2000) ["Schenk & Oldman, Value Added Tax"]
• Schenk, Alain, The Pethora of Consumption Tax Proposals: Putting the Value Added Tax, Flat Tax, Retail Sales Tax and USA Tax into Perspective, 33 San Diego L. Rev. (1996)
• Shaw, Josephine, European Union Law in Joseph H. H. Weiler, Introduction to the Law and Institutions of the European Union (2000) ["Weiler, Introduction"]
• Squitieri, Tom, House Votes to Extend Net Tax Ban in USA Today, June 7, 2000, http://www.usatoday.com
• Squitieri, Tom, Net Tax Ban Survives for Another Five Years, USA Today, May 11, 2000, http://www.house.gov/cox/press
• Tait, Alain A., Value Added Tax (International Monetary Fund ed., Washington, D.C., 1988) ["Tait, Value Added Tax"]
• Tehan, Rita, Internet and E-Commerce Statistics in The Congressional Research Service Issue Brief, July 10, 2000 ["Tehan, Statistics"] http://www.crie.org/nle/st-36.html
• Terra, Ben, The Place of Supply in European VAT (Kluwer Law International ed, 1998) ["Ben Terra, The Place of Supply in European VAT"]
• Terra, Ben & Kajus, Julie, Value Added Tax in the EC after 1992 (Kluwer Law and Taxation Publishers, 1992) ["Terra & Kajus, Value Added Tax in the EC"]
• Trebilcock, Michael J. & Howse, Robert, The Regulation of International Trade (Routledge ed. 2000) (1995)
• U.S. Department of Commerce, Digital Economy 2000, June 2000, http://www.esa.doc.gov/de2k.htm
• Where Does the UK Stand Now? UK Online (2000), http://www.e-envoy.gov.uk/2000/progress/anrep1/030.htm
• White House, A Framework for Global Electronic Commerce, July 1, 1997, http://www.ecommerce.gov/framework.htm

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