McLure, C.E. (1997). Electronic commerce, state sales taxation, and intergovernmental fiscal relations. National Tax Journal, 50(4), 731-750. This study takes place within the context of a marketplace that is that is increasing utilizing electronic commerce as a way to facilitate transactions between vendors and consumers. Taxation in regard to electronic commerce is a complicated situation, which resulted in some confusion and uncertainty for tax administrators and tax payers alike.

The aim of the study by McLure (1997) was to explore the implications associated with electronic commerce as it relates to tax administration. A review was conducted in order to synthesize information with regard to this issue in order to devise...

The first section, the introduction, presented the situation under investigation, in particular the extent to which taxation with regard to electronic commerce is problematic and the critical need for a plan that could increase clarity in this area and further improve intergovernmental fiscal relations.
The second section of the study examined how advances in electronic commerce are based in more current digital revolutions and more historic information storage revolutions, and looked at how this relates to implications for tax administration…