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Full-Text Articles in Law
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Deconstructing The Debate Over State Taxation Of Electronic Commerce, Walter Hellerstein
Scholarly Works
Elsewhere on these pages, the distinguished economist Charles McLure begins his contribution to the debate over taxation of electronic commerce by observing that “America is focusing on the wrong issues in debating the taxation of electronic commerce ....” He proceeds to provide a fundamental critique of the states' existing sales tax regimes and he lays out a roadmap for radical reform of the system that would, in the course of curing the basic defects in the existing state sales tax structure, incidentally resolve many of the issues that currently dominate the debate over taxing electronic commerce. I do not disagree …
Securities Disclosure Regime - Challenges Posed By The Internet And Technology, Thomas Thomas Thoppil
Securities Disclosure Regime - Challenges Posed By The Internet And Technology, Thomas Thomas Thoppil
LLM Theses and Essays
This thesis is an effort to evaluate the structural changes that have taken place in the securities market of the United States and its impact on securities disclosure regime mandated by the Federal Securities Act. Part 2 of the thesis discusses the securities disclosure regime and its underlying economic theories. This part also traces the challenges posed by technology and takes a quick look at the argument that the traditional norms are incompatible in dealing with those challenges. Part 3 deals primarily with structural developments in the securities market over the past five years by examining some of the innovative …
Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson
Taxing The Reticulum Taxation And Tariff Issues In Electronic Commerce, Neil Lovett Wilkinson
LLM Theses and Essays
This thesis will explore, first within a historical context, and second, in a contemporary model, the impact and effect of electronic commerce in both a general and Electronic magazines. The thesis will explore governmental and legal responses, from a taxation and tariff point of view to the challenges posed by commercial transactions initiated and completed via the Internet and the World Wide Web. The broad question is therefore presented: How should governments, primarily American state and local governments, but also governments worldwide, respond to changes in technology that have a direct effect on the way business is conducted within their …
Liability Issues Facing Online Businesses, David E. Shipley
Liability Issues Facing Online Businesses, David E. Shipley
Scholarly Works
Online businesses are confronted by a wide variety of liability issues covering almost the full range of the standard law school curriculum. The liability problems that face a small business in Vidalia, Georgia, which is selling Vidalia onion products at specialty stores, through print advertising, and by mail, do not go away when the business starts marketing through a Web site. In fact, there might be more exposure doing business online, and there are variations depending upon the nature of the business in question. For example, as discussed below, an Internet Service Provider ("ISP") like America Online has worries that …
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
Scholarly Works
Over the past few years, an enormous amount of attention has been devoted to the problems raised by state taxation of electronic commerce, possible solutions to those problems, and, more recently, the question of whether there is a ‘problem‘ at all. We have both been, and continue to be, deeply involved in the debate over these issues -- a debate that has sometimes generated more heat than light. We view this forum as furnishing us an opportunity to take a step back from the fray and to offer our views not only on the critical issues that are dominating the …