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This blog by a tax professor is about tax policy and reform and moving tax systems into the 21st century. It focuses on tax system weaknesses, critiques reform proposals (pointing out where they do and do not follow principles of good tax policy and do and do not reflect how we live and do business today), and offers new ideas. Additional information - articles, reports and links, can be found at the 21st Century Taxation website (see link below right). I welcome your comments.
Wednesday, April 18, 2012
Internet Taxation Issues Outline
I have updated a detailed outline I first wrote back in the late 1990s and updated in 2006. Since 2006 it has been published by BloombergBNA Internet Law Resource Center. It is 71 pages and covers federal, multistate and a few international issues and some of the guidance that exists on taxation of the Internet and e-commerce. You can find this outline here. I hope it is useful. Comments welcome.
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