Washington (Oct. 27, 2003) -- The lapse of the Internet Tax Freedom Act of 1997 on Nov. 1 did not directly affect the ability of state and local governments to tax goods over the Internet, but it may lead state governments to create a collusive regime to tax goods sold across state lines, according to the Cato Institute.

This would result in burdensome compliance and a loss of beneficial tax competition, argue the Institute's director of telecommunications policy Adam Thierer and fiscal policy analyst Veronique de Rugy, authors of a new Cato Institute study.

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