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Evaluating the Costs and Benefits of Taxing Internet Commerce
(National Tax Association, 1999)
Current tax law--and the current technical architecture of the Internet--make it difficult to enforce sales taxes on most Internet commerce. This has generated considerable policy debate. In this paper, we analyze the costs ...
The Un-Microsoft Un-Remedy: Law Can Prevent the Problem That It Can't Patch Later
(Connecticut Law Review Association, University of Connecticut School of Law, 1999)
Microsoft has brilliantly exploited its current control of the personal computer operating system (OS) market to grant itself advantages towards controlling tomorrow's operating system market as well. This is made possible ...