Taxation in a Digital Economy

When considering what makes good tax policy, this article brings up a question of collectability and political feasibility. With trade and other economic activity increasingly taking place online, it is difficult to assign a physical location and therefore, method of taxation. Although this is a global issue, I find it unlikely that proposed methods of addressing the issue will reach a reasonable consensus. Despite the potential revenue that could be generated from these digital services, the difficulty in enforcing any collection makes me skeptical that any achieved result would be considered good tax policy.