This article provides evidence on the incidence of U.S. nontariff measures (NTMs) by investigating the relationship between per capita income and various indicators of NTM use. Collectively, NTMs are found to bear heavily on products of export interest to the poorer countries. Antidumping duty...

Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of...