Crossborder sales, through the Internet or other channels, are commonly taxed on the basis of their destination, not the country or state of their origin. This structure is uniformly acknowledged as terribly complex, burdensome, and inefficient. Sales and purchase decisions are distorted by the tax advantage enjoyed by crossborder...

Michael S. Greve proposes that the system be reformed to tax crossborder sales based on their origin rather than their destination.

President Obama's Pakistan policy is going up in smoke, and the bitter irony is that even as Obama is trying to get out of the war in Afghanistan, he may be heading us into one in Pakistan.

This studyexamines current efforts to deepen trade commitments regarding energy services.

Reducing the Barriers to International Trade in Accounting Services is one in a series of newAEI studies on negotiations to liberalize trade in services.

A new AEI study recommends detailed trade rules and regulatory principles to further liberalize insurance services.

In some key respects the income versus consumption tax choice is simply misunderstood by many people, including sophisticated practitioners.

A new AEI book offers a provocative origin-based approach to sales taxation as an alternative to expanding the existing, deeply flawed sales tax regime.