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Case
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Reference no. P36
Published by: Stanford Business School
Originally published in: 2001
Version: September 2000
Length: 10 pages
Data source: Published sources
Notes: This item is part of a free case collection. For terms & conditions go to www.thecasecentre.org/freecaseterms

Abstract

The case describes the debate surrounding Internet taxation when HR 3709, the 'Internet Non-Discrimination Act' was passed, on 10 May 2000. The act provided a five-year extension of an existing moratorium on new Internet taxes that had been due to expire in 2001. The bill had been embraced by a diverse coalition of consumer groups, Internet users, and high-tech companies that argued that the imposition of taxes on electronic commerce would slow both the development of the Internet and growth in the US economy. To explore the debate, the case investigates precedents set by legislation concerning mail order sales, concerns of on-line and off-line merchants, state and local governments' fears of diminishing tax revenues, the federal government's efforts at developing policy and legislation, interests of consumers and corporations (Amazon.com and Cisco Systems) and international initiatives to develop Internet-specific policies and taxes. This case is part of the Stanford Graduate School of Business free case collection (visit www.thecasecentre.org/stanfordfreecases for more information on the collection).
Location:
Other setting(s):
2000

About

Abstract

The case describes the debate surrounding Internet taxation when HR 3709, the 'Internet Non-Discrimination Act' was passed, on 10 May 2000. The act provided a five-year extension of an existing moratorium on new Internet taxes that had been due to expire in 2001. The bill had been embraced by a diverse coalition of consumer groups, Internet users, and high-tech companies that argued that the imposition of taxes on electronic commerce would slow both the development of the Internet and growth in the US economy. To explore the debate, the case investigates precedents set by legislation concerning mail order sales, concerns of on-line and off-line merchants, state and local governments' fears of diminishing tax revenues, the federal government's efforts at developing policy and legislation, interests of consumers and corporations (Amazon.com and Cisco Systems) and international initiatives to develop Internet-specific policies and taxes. This case is part of the Stanford Graduate School of Business free case collection (visit www.thecasecentre.org/stanfordfreecases for more information on the collection).

Settings

Location:
Other setting(s):
2000

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