Digital barter taxes are good tax policy by Young Ran (Christine) Kim and Darien Shanske
By: Young Ran, (Christine) kim
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Contributor(s): Shanske, Darien.
Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO SOBRE DETERMINADOS SERVICIOS DIGITALES | ECONOMÍA DIGITAL | COMERCIO ELECTRONICO | ESTADOS UNIDOS
In:
Tax Notes International v. 114, n. 11, June 10 2024; p. 1635-1640Summary: Young Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim argue that digital services taxes represent sound policy, and they address the most common policy objections. This is Part I of a two-part series.
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Young Ran (Christine) Kim is a professor at Benjamin N. Cardozo School of Law, Yeshiva University. Darien Shanske is a professor at the University of California, Davis, School of Law (King Hall). In this installment of Academic Perspectives on SALT, Shanske and Kim argue that digital services taxes represent sound policy, and they address the most common policy objections. This is Part I of a two-part series.
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