Neutralising internet tax disparities

[Commentary] As much as “making America (or any country) great again” addresses the consequences of flows of production offshore, it behoves policy-makers to consider the parallel responsibilities of ensuring that American consumers (and indeed those of all other jurisdictions) pay their fair share of taxes as part of the social contract with their fellow countrymen. Given new technologies coming available (such as blockchain technology), rethinking internet taxes to focus upon the primary interest — the consumption of goods and services by taxpayer-citizens — warrants further consideration.

[Howell is a faculty member at the School of Management, Victoria University of Wellington, New Zealand.]