A policymaker’s guide to internet tax
1 Mar 2013
Manuals and Handbooks
Author: Scott Andes and Robert D. Atkinson, The Information Technology & Innovation Foundation
Article explaining the state of current law and how policymakers could approach taxing online, digital activity. It focuses on Internet tax moratorium, multiple and discriminatory taxes of digital goods, discriminatory taxes on wireless services and the collection of sales taxes for online purchases of products.