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1 Claire M. Hintz, A Primer on the Taxation of Electronic Commerce [i] (1998)

handle is hein.taxfoundation/bpcixz0001 and id is 1 raw text is: TAX0fm
FOUNDATION
A Primer on the
Taxation of
Electronic Commerce

BY CLAIRE M. HINTZ
SENIOR ECONOMIST
TAX FOUNDATION

I NOVEMBER 1998

BACKGROUND PAPER I NO.28