Richard A. Westin – författare

This book describes how various types of taxes -- such as VATs, corporate income taxes, retail sales taxes, and excise taxes -- are being modified to achieve environmental goals.

The author gives particular focus to situations in which taxes are imposed on imports and where rebates are granted when domestic products are exported. These taxes are evaluated with respect to exceptions to GATT and how these exceptions can be used to create powerful tax initiatives even though they might be considered ''GATT-illegal''.

The book shows how to integrate economically effective environmental taxes and tax subsidies with the major international trade treaties. Tax initiatives can be an important tool to improve the free trade system and combat environmental decline.

Manufacturers, exporters, tax and environmental policymakers, international trade and tax attorneys, and academics working in the fields of environmental regulation, trade policy, and taxation will find this work a provocative treatise on a topic of growing importance.

The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in ''electronic cash,'' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up ''residence'' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed.

This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce;