Internet Taxation: Should States Be Allowed to Tax Outside Their Borders?

Internet Taxation: Should States Be Allowed to Tax Outside Their Borders?

Adam Thierer |
March 19, 2012

Congress is currently considering the Main Street Fairness Act, a bill that would authorize a multistate tax compact and force many Internet retailers to collect sales taxes for the first time. Is this sensible? Are there alternative ways to address tax "fairness" concerns in this context?

Mercatus Senior Research Fellow Adam Thierer, along with Cato Senior Fellow Dan Mitchell, and Cato Manager of Government Affairs Laura Odato, discuss Internet tax policy and the legal and economic issues raised by current legislation. 

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