Consumption taxation in a digital world: A primer

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@article{a09d989143fc44c5896a697d1125ff0d,

title = "Consumption taxation in a digital world: A primer",

author = "J.E. Ligthart",

note = "DP 2004-102 Pagination: 25",

year = "2004",

language = "English",

volume = "52",

pages = "1076--1101",

journal = "Canadian Tax Journal",

issn = "0008-5111",

publisher = "Canadian Tax Foundation",

number = "4",

}