Forbes has an interesting column on how to lower your mobile phone taxes by changing your area code to a lower tax jusrisdiction. Though this loophole will likely be plugged quickly, it illustrates the difficulty of jurisdictional controls in an increasingly borderless world and the increasing absurdity of regulations based on mere physical location. It also demonstrates the benefits of tax competition among the states.
Adam co-authored an excellent paper on the benefits of tax competiton a couple of years ago, which is worth a read.
The Technology Liberation Front is the tech policy blog dedicated to keeping politicians' hands off the 'net and everything else related to technology.
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