The Challenge of Taxing Business in Outer Space
Technological socially constructed and society shaping.1 An electrical power system, for example, requires transmission lines and transformers to deliver services. To operate the system, members of society form organizations, such as cooperatives or businesses, enter into contracts, and enact regulations. Currently, technologies are being developed that will result in significant economic activity in outer space. This construction will undoubtedly result in significant social change, such as the creation of new enterprises, multinational agreements, and tax regulations. Many of society's activities are regulated through the sovereign power of nation-states. Nations defend property rights and establish court systems to resolve disagreements. Residents are subject to taxation by authorities to finance these protective and other governmental activities. The administration of tax authorities therefore has