I started reading it this afternoon and interviewed some folks at Treasury about it. Read it. It talks about much of what has been discussed on cypherpunks. -Declan (And you wonder why *.irs.gov addresses subscribe to this list?) On Fri, 22 Nov 1996, John Young wrote:
The US Treasury Department's report "Selected Tax Policy Implications of Global Electronic Commerce," reported this morning in the NYT, is available at:
ftp://ftp.fedworld.gov/pub/tel/internet.wp
(260 kb; WordPerfect 6.1)
We've prepared an HTML version at:
http://jya.com/taxpolicy.htm (140 kb)
Here's the TOC
Section I: Introduction
Executive Summary 1. Introduction
Section II: Technical Background
2. An Overview of the Global Information Infrastructure or "Information Superhighway" 3. The World Wide Web and Electronic Commerce 4. Security and Encryption 5. Payment Mechanisms
Section III: Tax Policy and Administration Issues
6. Tax Policy and Administration Issues: General Considerations 7. Substantive Tax Law Issues 8. Tax Administration and Compliance Issues 9. Conclusion Glossary Notes
// declan@eff.org // I do not represent the EFF // declan@well.com //