More pertinent to this paper are tax and tariff revenues that can and will be affected by e-commerce. Young and Tsang (1998), Graham and Heiselmann (1998), et al, agreed that both direct and indirect taxation will be affected. Direct taxes particularly as it relates to taxes on income and capital gains can be affected given the ease with which businesses
are able to relocate in "tax havens" with the use of e-commerce technologies.