Editor-in-Chief:	Helen Margetts, Oxford Internet Institute, University of Oxford
Editor:	Sandra González Bailón, Oxford Internet Institute, University of Oxford
Managing Editor:	David Sutcliffe, Oxford Internet Institute, University of Oxford

The Policy Studies Organization (PSO), the Oxford Internet Institute (OII), and Berkeley Electronic Press are proud to announce Policy & Internet: the first major peer-reviewed journal investigating the implications of the Internet and associated technologies for public policy. The Internet is now the most important international medium of communication and information exchange, embedded in interactions between citizens, firms, governments and NGOs, and bringing with it new practices, norms and structures. The societal shift enabled by the Internet has major implications for public policy in all sectors, requiring rigorous empirical investigation, theoretical development and methodological innovation across academic disciplines. Policy & Internet is the first journal to fill a crucial gap in policy knowledge and research. It will be the premier venue for scholars and researchers to set the public policy agenda in the digital era.

Policy & Internet calls for papers reporting on innovative research into any aspect of the implications of the Internet for public policy. To stay notified, please sign up for email alerts by entering your e-mail address in the right-hand sidebar. To submit your next paper, please click here.

Current Issue: Volume 4, Issue 1 (2012)
Internet Taxation

Introduction

This Special Issue on Internet Taxation brings together articles that deal with problems and issues arising from the application of tax policies that have been developed for the physical world into the new virtual reality. Various tax policy issues are addressed, including the taxation of Internet communication services and the taxation of e-commerce. Given the relative infancy of the Internet, formal research on this aspect is still evolving - we hope that this collection of papers will inform and inspire researchers, while providing guidance to policymakers.