There are a few studies that consider the effect of trade via e-commerce on the tax revenue, and also forecast the size of the effect. The results of these studies can be separated into two types. On the one hand, results show that the effect of e-commerce on tax loss is large, i.e. Bruce and Fox (2000, 2001, and 2004). On the other hand, some studies find that tax loss from e-commerce is a small amount, i.e. Cline and Neubig (1999), Hawkins (2001), American Economics Group, Inc. (2002),
and Johnson (2003).