Congressional Digest

Congressional Digest May 2000 No. 5 Vol. 79
Cato Institute

Taxing E-Commerce

Online Purchases and State Revenues

Cato Institute

Aaron Lukas, Analyst, Center for Trade Policy Studies

The Cato Institute, founded in 1977, is a nonpartisan publicpolicy research foundation. It seeks to broaden the public policydebate to allow consideration of more options that are consistentwith the principles of limited government, individual liberty,and peace. Aaron Lukas is a policy analyst with Cato’s Centerfor Trade Policy Studies, focusing on trade sanctions, electroniccommerce, and the World Trade Organization. He previously wasCato’s Manager for Information Services. He is the author of thepublication "Tax Bytes: A Primer on the Taxation of ElectronicCommerce." His writings have appeared in the WallStreet Journal, Journal of Commerce, Washington Times,USA Today, New York Times, Investor’s Business Daily,…

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