Public accounting firms and other independent assurance providers have developed and marketed Web assurance services resulting in a seal as an indicator of compliance. Academic research finds that seals potentially meet some of the most acute consumer concerns, but that consumers have inadequate...

Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid...