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Re: Report on Net Tax Policy



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 
> 
> 


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