Should access to information on the Internet be taxed? Should e-commerce be taxed? If so, then how? Before taxing the Internet, policymakers need to take a close look at the impact taxes would have on the new economy.
The Institute for Policy Innovation's Center for Technology Freedom attempts to addresses the issue in the following report, published in March 2000.
Click here to view the report in PDF format.
More information on the IPI, as well as additional reports, can be viewed found at www.ipi.org.