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open access

Electronic Commerce: An Introduction

Description: Electronic commercial transactions over the Internet, or “e-commerce,” have grown so fast over the last five years that many experts continue to underestimate its growth and development. Whether retail business-to-customer or business-to-business transactions, e-commerce shows no signs of slowing down. In turn, policymakers both in the United States and abroad are likely to face increasingly complex issues of security, privacy, taxation, infrastructure development and other issues in 2000 and beyond. This report will be updated periodically.
Date: June 27, 2000
Creator: McLoughlin, Glenn J.
Partner: UNT Libraries Government Documents Department
open access

Electronic Signatures: Technology Developments and Legislative Issues

Description: Electronic signatures, a means of verifying the identity of the user of a computer system to control access or authorize a transaction, are increasingly being used in electronic commerce. Several technologies can be used to produce electronic signatures, the most prominent being digital signatures, which use cryptographic techniques to provide data integrity and nonrepudiation. Legislation enacted in the 106th Congress enables the legal recognition of electronic signatures in interstate commerce. Other legislation introduced but not enacted was intended to promote federal agency use of electronic signatures to enable electronic filing of information.
Date: January 19, 2001
Creator: Nunno, Richard M.
Partner: UNT Libraries Government Documents Department
open access

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
open access

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department
open access

Internet Transactions and the Sales Tax

Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Date: December 12, 2000
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
open access

Digital Trade and U.S. Trade Policy

Description: This report discusses the role of digital trade in the U.S. economy, barriers to digital trade, digital trade agreement provisions, and other selected policy issues.
Date: January 13, 2017
Creator: Fefer, Rachel F.; Akhtar, Shayerah Ilias & Morrison, Wayne M.
Partner: UNT Libraries Government Documents Department
open access

“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Date: July 26, 2012
Creator: Lunder, Erika K. & Luckey, John R.
Partner: UNT Libraries Government Documents Department
open access

E-Commerce Statistics: Explanation and Sources

Description: Congress will play a vital role in many e-commerce policy issues, including Internet taxation, encryption and electronic authentication (i.e., digital signatures), intellectual property protection (i.e., patent or copyright infringement), computer network security, and privacy safeguards for individuals and organizations, as well as consideration of how European Union (EU) and World Trade Organization (WTO) policies may affect U.S. e-commerce activities. This report addresses the complexities of measuring e-commerce growth, and provides background information on government and private firms’ methods for estimating it.
Date: February 22, 2002
Creator: Tehan, Rita
Partner: UNT Libraries Government Documents Department
open access

E-Commerce Statistics: Explanation and Sources

Description: Congress will play a vital role in many e-commerce policy issues, including Internet taxation, encryption and electronic authentication (i.e., digital signatures), intellectual property protection (i.e., patent or copyright infringement), computer network security, and privacy safeguards for individuals and organizations, as well as consideration of how European Union (EU) and World Trade Organization (WTO) policies may affect U.S. e-commerce activities. This report addresses the complexities of measuring e-commerce growth, and provides background information on government and private firms’ methods for estimating it.
Date: June 4, 2003
Creator: Tehan, Rita
Partner: UNT Libraries Government Documents Department
open access

Internet and E-Commerce Statistics: What They Mean and Where to Find Them on the Web

Description: Statistics indicating Internet usage are imprecise. It is difficult to measure the scale of the Internet (or the World Wide Web), calculate the number and types of users (age, sex, race, gender, location, etc.), or forecast future growth. This report discusses the inherent complexities of estimating Internet and electronic commerce growth and describes various types of Internet statistics, discussing how to evaluate them and providing Web addresses for locating them. In addressing these topics, it is important to understand how the statistics are compiled, how they are used, and what their limitations are.
Date: October 24, 2000
Creator: Tehan, Rita
Partner: UNT Libraries Government Documents Department
open access

The EU-U.S. Safe Harbor Agreement on Personal Data Privacy: In Brief

Description: This report discusses a recent judgement by the Court of Justice of the European Union (CJEU) that invalidates the Safe Harbor Agreement between the United States and the 28-member European Union (EU). Safe Harbor is a 15-year-old accord, under which personal data could legally be transferred between EU member countries and the United States.
Date: October 29, 2015
Creator: Weiss, Martin A.
Partner: UNT Libraries Government Documents Department
open access

A Mythic Perspective of Commodification on the World Wide Web

Description: Capitalism's success, according to Karl Marx, is based on continued development of new markets and products. As globalization shrinks the world marketplace, corporations are forced to seek both new customers and products to sell. Commodification is the process of transforming objects, ideas and even people into merchandise. The recent growth of the World Wide Web has caught the attention of the corporate world, and they are attempting to convert a free-share-based medium into a profit-based outlet. To be successful, they must change Web users' perception about the nature of the Web itself. This study asks the question: Is there mythic evidence of commodification on the World Wide Web? It examines how the World Wide Web is presented to readers of three national publications-Wired, Newsweek, and Business Week-from 1993 to 2000. It uses Barthes' two-tiered model of myths to examine the descriptors used to modify and describe the World Wide Web. The descriptors were clustered into 11 general categories, including connectivity, social, being, scene, consumption, revolution, tool, value, biology, arena, and other. Wired articles did not demonstrate a trend in categorical change from 1993 to 2000; the category of choice shifted back and forth between Revolution, Connectivity, Scene, and Being. Newsweek articles demonstrated an obvious directional shift. Connectivity is the dominant myth from 1994 to 1998, when the revolution category dominates. Similarly, Business Week follows the prevailing myth of connectivity from 1994 to 1997. From 1998 on, the competition-related categories of revolution and arena lead all categories. The study finds evidence of commodification on the World Wide Web, based on the trend in categories in Newsweek and Business Week that move from a foundational myth that presents a perception of cooperation in 1994 to one of competition in 1998 and later. The study recommends further in-depth research of the target publications, …
Date: May 2004
Creator: Robinson, Glendal Paul
Partner: UNT Libraries
open access

Performance Implications of Multi-Channel Strategic Decisions by Incumbent Retailers: The Role of Order of Entry and Degree of Inter-Channel Coordination

Description: The rapidly intensifying adoption of the Internet channel for marketing and sales by incumbent bricks-and-mortar retailers underscores the importance of assessing the impact of the online channel strategies on firm performance in the dynamic competitive environment. At the time when store-based retailers increasingly dominate online sales the questions of when and how an incumbent retailer should adopt an online channel to achieve and sustain a competitive advantage are of utmost interest for both marketing scholars and practitioners. This dissertation investigates the role of two strategic decisions in affecting firm performance: (a) the order of adopting an online channel by incumbent retailers and (b) the degree of coordination between store and online sales channels. The resource-based view and the dynamic capabilities approach are used as theoretical foundations for the study. Following resource-based logic and applying a contingency perspective, this research proposes that firm-specific resource endowments determine the success of the order of online entry strategy for incumbent retailers. This dissertation utilizes the dynamic capabilities approach to propose that the strategy of inter-channel channel coordination leads to higher performance when core, unique dynamic capabilities pertaining to e-commerce are developed in-house, as opposed to being outsourced. By posing and answering the research questions regarding the role of strategic decisions of order of online entry and channel coordination in enhancing long-term financial and operational performance, this dissertation contributes to the development of strategic theory in the nascent areas of electronic commerce and multi-channel retailing, provides further empirical support to resource-based theory of competitive advantage, and assists managers in formulating more informed strategic objectives for achieving multi-channel competitive advantage.
Date: May 2008
Creator: Pentina, Iryna
Partner: UNT Libraries

Advisory Commission on Electronic Commerce

Description: Home of the Advisory Commission on Electronic Commerce, created by Congress to produce recommendations on electronic commerce and tax policy, critical information age issues with global implications.
Date: February 1, 2004
Creator: Advisory Commission on Electronic Commerce
Partner: UNT Libraries Government Documents Department

An investigation of success metrics for the design of e-commerce Web sites.

Description: The majority of Web site design literature mainly concentrates on the technical and functional aspects of Web site design. There is a definite lack of literature, in the IS field, that concentrates on the visual and aesthetic aspects of Web design. Preliminary research into the relationship between visual design and successful electronic commerce Web sites was conducted. The emphasis of this research was to answer the following three questions. What role do visual design elements play in the success of electronic commerce Web sites? What role do visual design principles play in the success of electronic commerce Web sites? What role do the typographic variables of visual design play in the success of electronic commerce Web sites? Forty-three undergraduate students enrolled in an introductory level MIS course used a Likert-style survey instrument to evaluate aesthetic aspects of 501 electronic commerce Web pages. The instrument employed a taxonomy of visual design that focused on three dimensions: design elements, design principles, and typography. The data collected were correlated against Internet usage success metrics data provided by Nielsen/NetRatings. Results indicate that 22 of the 135 tested relationships were statistically significant. Positive relationships existed between four different aesthetic dimensions and one single success measure. The other 18 significant relationships were negatively correlated. The visual design elements of space, color as hue, and value were negatively correlated with three of the success measures. The visual design principles of contrast, emphasis radiated through contrast, and contrast shape were negatively correlated with three of the success measures. Finally, the typographic variables of placement and type size were both negatively correlated with two of the success measures. This research provides support to the importance of visual design theory in Web site design. This preliminary research should be viewed as a realization of the need for Web sites to …
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Date: May 2004
Creator: Cutshall, Robert C.
Partner: UNT Libraries
open access

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the “Internet tax” debate. This report intends to clarify important issues in the Internet tax debate.
Date: January 18, 2002
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
open access

Online Privacy Protection: Issues and Developments

Description: It is routinely acknowledged that the success of the Internet and electronic commerce depends upon the resolution of issues related to the privacy of online personal information. This paper discusses some potential threats to the privacy of online personal information, and efforts by businesses, governments, and citizens to respond to them. The paper also provides an overview of the legal framework for the protection of personal information. Individuals and businesses increasingly rely upon computers to transact business and to access the Internet. Online users may voluntarily disclose personal information, such information is often collected by Web sites for commercial purposes. The proliferation of online personal information has focused the attention of citizens, businesses, and governments on the issue.
Date: September 28, 1999
Creator: Stevens, Gina Marie
Partner: UNT Libraries Government Documents Department
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Updated: Will the Supreme Court Address State's Power to Require that Retailers Tax Internet Sales?

Description: This report is an update of an earlier report regarding a state's power to require retailers to tax internet sales in the purchasers state of residence. A case was brought by the state of South Dakota against Wayfair.com (South Dakota v. Wayfair) which was accepted to be heard by the Supreme Court on January 12, 2018.
Date: January 16, 2018
Creator: Lunder, Ericka K.
Partner: UNT Libraries Government Documents Department
open access

Internet Commerce and State Sales and Use Taxes

Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Date: January 18, 2002
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
open access

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' Congress can either take an active or passive role in the "Internet tax" debate. This report intends to clarify important issues in the Internet tax debate .
Date: March 31, 2004
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department
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