Yale Journal of Law & Technology
Volume 8, 2005-2006 Spring Issue
The Rise of the OECD as Informal "world tax organization" Through National Responses to E-commerce Tax Challenges
By Arthur J. Cockfield
Arthur J. Cockfield, The Rise of the OECD as Informal "world tax organization" Through National Responses to E-commerce Tax Challenges, 8 Yale Journal of Law & Technology 59 (2006).
This paper assesses national and international responses to tax challenges presented by cross-border electronic commerce. Ten years after these challenges were first identified, a survey of national government reactions shows that many countries have not passed any significant tax legislation or administrative guidance with respect to the taxation of global e-commerce. This lack of action at the national level can be explained in large part by the leadership role taken by the Organization for Economic Cooperation and Development (OECD) in developing the guiding principles and, subsequently, the tax rules to confront the e-commerce tax challenges. The OECD’s general success with e-commerce tax reform demonstrates the OECD’s ability to act as a kind of informal (lower case) world tax organization, which emphasizes deliberation, consensus-building and the use of non-binding mechanisms such as the OECD model tax treaty. Moreover, the OECD’s success suggests that calls for a more formal (upper-case) World Tax Organization, which could impose binding tax rules on participating nations, may be misplaced.
Search Engine Bias and the Demise of Search Engine Utopianism
By Eric Goldman
Eric Goldman, Search Engine Bias and the Demise of Search Engine Utopianism, 8 Yale Journal of Law & Technology 111 (2006).
Due to search engines’ automated operations, people often assume that search engines display search results neutrally and without bias. However, this perception is mistaken. Like any other media company, search engines affirmatively control their users’ experiences, which has the consequence of skewing search results (a phenomenon called “search engine bias”). Some commentators believe that search engine bias is a defect requiring legislative correction. Instead, this Essay argues that search engine bias is the beneficial consequence of search engines optimizing content for their users. The Essay further argues that the most problematic aspect of search engine bias, the “winner-take-all” effect caused by top placement in search results, will be mooted by emerging personalized search technology.
Regulating Search Engines: Taking Stock and Looking Ahead
By Urs Gasser
Urs Gasser, Regulating Search Engines: Taking Stock and Looking Ahead, 8 Yale Journal of Law & Technology 124 (2006).
This paper has two objectives. First, it seeks to take stock and provide a brief summary of the current state of an emerging law of search engines, mainly from a U.S. perspective. Second, it aims to contribute to the development of an analytical framework that may provide guidance in assessing proposals aimed at regulating search engines in particular and search more generally.