ABSTRACT
These various issues are examined in this chapter using the current debate on internet taxation as a starting point. Motives for embracing certain policies will be questioned and broader political, social, and economic issues of interest to state politics will be considered. To remain focussed solely on specific issues and concerns coming from tax law would require expertise and an indepth investigation beyond the scope of this chapter. However, after a consideration of the issue of taxation of electronic commerce, other related issues can be discussed. By analysing U.S. proposals and the temporary moratorium, the discussion can move on to the broader questions mentioned above. This chapter thus adds to what has been a discussion largely limited to looking at economic gains for the near future.
