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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