Some of Jon Peha's Papers on Electronic Commerce

• J. M. Peha, I. M. Khamitov, "PayCash: A Secure Efficient Internet Payment System," Electronic Commerce Research and Applications Journal , Winter 2004.
• J. M. Peha, "Making the Internet Fit for Commerce: new policies to enforce tax laws, protect privacy, deter fraud, and prevent illegal sales," Issues in Science and Technology, Winter 1999-2000. (PDF)
• J. M. Peha, Testimony before the US Advisory Commission on Electronic Commerce, ``Tax Policy Litmus Tests: Enforceability, Privacy, and Efficiency,'' Dec. 1999. (PDF)
• J. M. Peha, Presentation to the National Conference of State Legislatures (NCSL), "Effective Third Parties for E-Commerce Taxation," June 2000.
• J. M. Peha, ``Proposal on Taxation of Electronic Commerce,'' US Advisory Commission on Electronic Commerce, Nov. 1999. (PDF)
• J. M. Peha, "Making Electronic Transactions Auditable and Private," Internet Society (ISOC) INET '99. Technical means of meeting conflicting objectives. (PDF)
• J. M. Peha, R. P. Strauss, "Changing Information Technology and the Fisc," National Tax Journal, Sept. 1997. The implications of new technology for taxation. (PDF)
• J. M. Peha, "Encryption Policy Issues," 1998. A primer on encryption issues likely to arise in Congress in 1999-2000. (PDF)
• J. M. Peha interviewed on taxation of electronic commerce in the San Francisco Examiner, Dec. 19, 1999.

Other sources on taxation of electronic commerce:

• Advisory Commission on Electronic Commerce
• R. P. Strauss, Further Thoughts on State and Local Taxation of Telecommunications and Electronic Commerce, State Tax Notes, Oct. 25, 1999. (text)
• Final Report of National Tax Association Communications and Electronic Tax Project (PDF)
• Cox-Wyden Internet Tax Freedom Act of 1998
• National Governors' Association Position on Sales Tax
• National Conference of State Legislatures
• Streamlined Sales Tax for the 21st Century
• Multistate Tax Commission
• GAO Report on Sales Tax and Electronic Commerce