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Tax

Feb. 2, 2001

All's Not Fair in Internet Tax Wars

When it comes to taxing the Internet, equal is not necessarily fair. It depends on the kind of equality at stake. Proponents of imposing new interstate taxes on Internet retail sales tout exactly the wrong kind of equality: results. Equality under the law, even when it generates unequal tax burdens, offers a fairer approach to Internet taxation.

        By Tom W. Bell
        
        When it comes to taxing the Internet, equal is not necessarily fair. It depends on the kind of equality at stake. Proponents of imposing new interstate taxes on Internet retail sales tout exactly the wrong kind of equality: results. Equality under the law, even when it generates unequal tax burdens,...

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