Magazine January 23, 2012, Issue


(Shannon Stapleton/Reuters)

A Taxing Debate
While I’m no fan of taxation generally, I find myself profoundly disagreeing with the Editors regarding online sales tax (The Week, November 28). They opine that if online retail purchases should be taxed at all, they should be taxed only by the shipping jurisdiction, because “this would keep compliance burdens low and promote tax competition.”

First, in this digital age, the burden is nil to calculate the sales tax applicable in a consumer’s domicile — with the appropriate software, all it requires is the entry of already-necessary information (the purchaser’s address). More important, a majority of residents in each

NR Editors includes members of the editorial staff of the National Review magazine and website.

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