Lawrence W. Reed

In the following viewpoint, Lawrence W. Reed argues that purchases made over the Internet should not be taxed. He contends that exempting Internet purchases from taxation is vital to continuing the expansion of local revenues that have resulted from the economic growth spurred by online commerce. In addition, tax-free Internet sales will not harm traditional stores, he maintains, because such stores will continue to enjoy an advantage over online businesses—customers can go into them and inspect products before they buy. Lawrence

W. Reed is president of the Mackinac Center for Public Policy, a free-market research and education organization. As you read, consider the following questions:

1. According to the author, by what percentage did state revenues grow between 1989 and 1995?
2. According to Reed, why does Adam Thierer believe that Internet taxes would result in...