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Readings for Session Four:
Internet Tax
- "The Disappearing Taxpayer," Economist, May 31, 1997, at 15.
- G. Kent Johnson, Jr., "Taxation Without Organization," Webmaster, Oct. 1996, at 24.
- Dean F. Andal, "Read My E-mail, No New Taxes," paper presented to Spring Symposium, Multi-Jurisdictional Taxation of Electronic Commerce, International Tax Program and the Society for Law and Tax Policy, Apr. 5, 1997.
- Jeanne LeFevre, Memorandum on "Nexus and Other Constitutional Considerations in Taxation of Internet Access," prepared for Representative Alice Johnson, Minnesota House of Representatives, Apr. 2, 1997.
- Martin Eisenstein, "The Constitutional Limits on Sales Taxation of Cyberspace," State Tax Notes, Feb. 24, 1997, at 601.
- Dave Lesher, "Political Odd Couple Back Internet Tax Ban," Los Angeles Times, June 9, 1997, at A3.
- Minnesota House of Representatives Internet Sales Tax Bill, Mar. 17, 1997.
- Jonathan Gaw, "Proposed State Tax on Internet Service Providers Expected to Spur Long Debate," Minneapolis Star Tribune, Mar. 26, 1997, at D1.
- President William J. Clinton, Vice President Albert Gore, Jr., "A Framework for Global Electronic Commerce," July 1, 1997.
- James Kim, "Clinton Makes Pitch for Tax-Free Internet," USA Today, July 2, 1997, at 4B.
- U.S. Department of the Treasury, "Selected Tax Policy Implications of Global Electronic Commerce," Nov. 21, 1996.
- "Government Says ‘No’ to New Cyber-Taxes," Seattle Times, Nov. 26, 1996, at B4.
- "U.S. Gives Wide Berth to Taxes on the Internet," Chicago Tribune, Nov. 22, 1996, at 23.
- Eli Noam, "Why the Internet Will be Regulated," Educom Review, Sept./Oct. 1997, at 12.
- Arthur Cordell, "Multi-Jurisdictional Taxation of Electronic Commerce," paper presented at Spring Symposium, Multi-Jurisdictional Taxation of Electronic Commerce, International Tax Program and the Society for Law and Tax Policy, Apr. 5, 1997.
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