Compare to the UK total cigarette sales per capita in 2005, which equals 840.83, this is only 0.0006-0.42 percent. In addition, the rise of internet users by a million leads to a reduction of approximately 0.2- 0.5 percent in RTTI of household equipment, 0.08-0.45 percent in RTTI of textiles, clothing, footwear, and leather goods, 0.6-1.08 percent in RTTI of books, newspapers, and other, and around 0.64-0.75 percent of new car sales. From this result, tax loss from e-commerce appears small. Our result is quite similar to other recent reviews which suggest that e-commerce causes revenue loss to government, but now it is not a large amount.