h pose a greater burden to the impoverished because they pay a higher percentage of their income in taxes. Sales taxes are generally considered regressive because the poor spend more of their income (proportionately) than the wealthy, and so pay a greater percentage of their income in sales taxes. The Internet exacerbates this disparity even more since it requires a significant capital investment (access to a personal computer, access to an ISP and generally access to a credit card) in order to participate in electronic commerce. Those individuals who are not able to afford this access are not able to participate in the electronic commerce, and must then shop through traditional methods (at local suppliers) where they are subject to sales tax. From this standpoint, the lack of Internet
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