Report on Net Tax Policy

Declan McCullagh declan at eff.org
Fri Nov 22 21:47:39 PST 1996


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 at eff.org // I do not represent the EFF // declan at well.com //








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