¹Tax Policy Concept Statement No. 1Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals (AICPA, March 2001), available at ftp.aicpa.org/public/download/members/div/tax/3-01.pdf .

²Smith, An Inquiry into the Nature and Causes of the Wealth of Nations (1776) (see Cannan, ed., The Modern Library, 1994), Book 5, Chapter 2, pp. 887-890.

³See General Accounting Office (GAO), Reducing the Tax GapResults of a GAO-Sponsored Symposium (GAO/GGD-95-157, June 1995), p. 13.

⁴Freedom and Fairness Restoration Act of 2001, 107th Cong., 1st Sess. (2001).

⁵Charitable Giving Tax Relief Act, 107th Cong., 1st Sess. (2001).

⁶Quill Corp. v. North Dakota, 504 US 298 (1992).

⁷See Streitfeld, "Booking the Future; Does Amazon.com Show That Publishing Clicks on the Internet?" Washington Post (7/10/98), p. A1; see also Bayers, "The Inner Bezos," Wired (March 1999), at www.wired.com/wired/archive/7.03/bezos.html.

⁸See Testimony of Peter Lowy (3/14/01), at www.senate.gov/~commerce/hearings/0314low.pdf.

⁹See Dep't of Commerce, "Retail E-Commerce Sales in Second Quarter 2001 were $7.5 Billion, Up 24.7 Percent" (5/16/01), at www.census.gov/mrts/www/current.html.

¹⁰See Glave, "Dramatic Internet Growth Continues," Wired (2/16/98), at www.wired.com/news/technology/1,1282,10323,00.html .