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Electronic Commerce and
Tax Policy
Links
- Appeal
for Fair and Equal Taxation of Electronic Commerce
- Advisory Commission on Electronic Commerce A
commission created by Congress to study federal, state, local and international taxation
and tariffs on transactions using the Internet and Internet access.
- E-Commerce: Taxing Internet Sales and
Access, September 1999 from California Senate
Office of Research
- E-taxes
-- Time to let states collect them (Editorial, Star Tribune, February 17, 2000)
- The Internet Tax Dodge, The
Washington Post, December 3, 1999. By Henry
Aaron, Senior Fellow, Economic Studies
- Sales Taxes: Electronic Commerce Growth
Presents Challenges; Revenue Losses Are Uncertain. GGD/OCE-00-165. 30 pp. plus 7
appendices (37 pp.) June 30, 2000.
- Taxing Sales on
the Internet - (PBS Online Newshour Forum)
- Jon Peha's Papers on Electronic
Commerce
- J. M. Peha, "Making the Internet Fit for
Commerce: new policies to enforce tax laws, protect privacy, deter fraud, and prevent
illegal sales," 1998, to appear in Issues in Science and Technology. (PDF)
- J. M. Peha, Testimony before the
US Advisory Commission on Electronic Commerce, ``Tax Policy Litmus Tests:
Enforceability, Privacy, and Efficiency,'' Dec. 1999. (PDF)
- J. M. Peha, ``Proposal on Taxation of
Electronic Commerce,'' US Advisory Commission on Electronic Commerce, Nov. 1999.
(PDF)
- J. M. Peha, "Making Electronic Transactions
Auditable and Private," Internet Society (ISOC) INET '99. Technical means of
meeting conflicting objectives. (PDF)
- J. M. Peha, R. P. Strauss, "Changing Information Technology and the
Fisc," National Tax Journal, Sept. 1997. The implications of new technology for
taxation. (PDF)
- J. M. Peha, "Encryption Policy Issues,"
1998. A primer on encryption issues likely to arise in Congress in 1999-2000. (PDF)
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