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Ethical, social, and political issues in e-Commerce

Ethical, social, and political issues in e-Commerce

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Taxation• E-commerce taxation illustrates complexity of governance<strong>and</strong> jurisdiction <strong>issues</strong>• U.S. sales taxed by states <strong>and</strong> local government• MOTO retail<strong>in</strong>g• E-commerce benefits from tax “subsidy”• October 2007: Congress extends tax moratorium for anadditional seven years• Unlikely that comprehensive, <strong>in</strong>tegrated rational approach totaxation issue will be determ<strong>in</strong>ed for some time to come9-58

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