Annette M. Nellen

Internet Taxation and Principles of Good Tax Policy

Many of todays tax rules were designed for a pre-Internet age, meaning that they are challenged by Internet-based transactions and technologies. This article proposes a framework for analyzing current tax rules to identify issues of importance to the taxation of Internet transactions and e-commerce. The framework also applies to the evaluation of tax proposals that address Internet transactions and technologies. The framework is based on principles of good tax policy, which have been used and tested for many years. Such a framework can be applied to identify necessary changes to existing tax rules as well as the strengths and weaknesses of tax proposals applicable to the Internet and e-commerce.

IN THE GREEN CLASSROOM—TAX POLICY OF ENVIRONMENTAL TAX RULES AND INCENTIVES: NEW DIRECTIONS IN TEACHING AND RESEARCH

INTRODUCTION There is no shortage of tax rules that address energy and natural resources in some manner. There are taxes on most types of fuel, tax credits for energy saving devices, and various tax incentives to encourage specified activities such as use of LED lighting or energy efficient heaters. In addition, numerous proposals are offered annually by lawmakers at the federal, state and local levels that also address conservation, energy and innovation in conservation and energy-efficiencies. How do we know if existing rules and proposals are appropriate for a tax system? Principles of good tax policy can be applied to them to identify strengths, weaknesses and how to improve the rules and proposals. This article explains the principles of good tax policy, provides an example of their application and makes several suggestions of how this type of analysis can be incorporated into any classroom learning on green building topics. This exercise is not only for students with tax knowledge, but also engineer...