Taxing the web

摘要

When michael armstrong, ceo of AT&T, complains that his company has to fill out 39,000 tax forms every year (one every 3.5 minutes), he sets up an argument about the complexity of the tax code. When he makes that point during a meeting of the Advisory Commission on Electronic Commerce (established by Congress), he terrifies those who fear that talking about an Internet tax could end up transforming the tax code. Well, Oracle's Larry Ellison was right: The Net is going to change everything, even taxes.