From: Rich Graves <llurch@networking.stanford.edu>
Date: Mon, 28 Apr 1997 00:52:42 -0700 (PDT)
To: cypherpunks@toad.com
Subject: PATHS: Internet Taxation (Wednesday May 7, 4:15 pm) (fwd)
Message-ID: <Pine.GUL.3.95.970428005110.13976A-100000@Networking.Stanford.EDU>
MIME-Version: 1.0
Content-Type: text/plain


FYI for SF Bay Aryans.

---------- Forwarded message ----------
                POLICY AND TECHNOLOGY HORIZONS SEMINAR

                          INTERNET TAXATION:
                     ECONOMICS, TECHNOLOGY AND LAW

                          CHARLES McLURE, Jr.
                          HOOVER INSTITUTION

                   Wednesday, May 7, 1997, 4:15 pm
              Manning Faculty Lounge, Stanford Law School
     (RSVP Susan French, SLTPC@forsythe.stanford.edu, or 723-0981)


Should electronic commerce be taxed, and how?

What should be taxed, income, sales, or both?

Who should tax, the federal government, states, or both?

Should a special excise tax be imposed on selected aspects of 
electronic commerce?

Is Internet taxation feasible, and how?

Answering these and similar questions requires agreement on the 
appropriate economic objectives of Internet taxation combined with an 
understanding of the dynamic interplay between technological and legal 
forces.

A draft paper will be available from http://www-techlaw.stanford.edu 
after May 2.

Charles E. McLure, Jr., a senior fellow at the Hoover Institution, 
specializes in the economics of taxation and tax reform.  He has 
served as Deputy Assistant Secretary of the Treasury for Tax Analysis, 
a senior economist on the staff of the President's Council of Economic 
Advisers, vice president of the National Bureau of Economic Research, 
and a tax policy consultant to various countries, the World Bank, the 
International Monetary Fund, and the United Nations.

Policy and Technology Horizons Seminars (PATHS) examine technological 
developments that may require a fundamental re-examination of policy, 
law, and regulation. Sponsored by the Stanford Law and Technology 
Policy Center, PATHS help identify critical policy issues in time for 
intelligent policymaking.