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Chapter 37 Taxation and the New Economy While the word “taxation” can conjure many images when placed in the context of the New Economy, this chapter approaches the issue of taxation from a relatively narrow perspective: the role of sales taxes on the Internet and electronic commerce. This chapter discusses the legal background and underlying economics and politics associated with this issue. This chapter also analyzes the existing empirical research on Internet sales taxation, and considers the various policy options that have been proposed for facilitating taxation collection in the New Economy. |