Report on Net Tax Policy

[John Young]

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