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Consumption taxation in a digital world : a primer

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Author Info
Ligthart, J.E. (Tilburg University, Center for Economic Research)

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Abstract

The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments. It is argued that destination-based taxation-is presently the norm for goods taxation is technically more complex for digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and seller. Most of the potential solutions to this problem require a great deal of administrative cooperation between national tax authorities. Case studies of several countries show that policy responses to electronic commerce have di.ered, with the European Union taking the lead on implementing a system of destination-based registration.

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Paper provided by Tilburg University, Center for Economic Research in its series Discussion Paper with number 102.

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Date of creation: 2004
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Handle: RePEc:dgr:kubcen:2004102

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Web page: http://center.uvt.nl

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H73 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Interjurisdictional Differentials and Their Effects

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    Other versions:
  3. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August. [Downloadable!] (restricted)
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  9. Dixit, Avinash, 1985. "Tax policy in open economies," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 6, pages 313-374 Elsevier. [Downloadable!] (restricted)
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  12. Soete,Luc & Weel,Bas, 1998. "Globalization, Tax Erosion and the Internet," Research Memoranda 022, Maastricht : MERIT, Maastricht Economic Research Institute on Innovation and Technology. [Downloadable!]
  13. Keen, Michael & Ligthart, Jenny E., 2002. "Coordinating tariff reduction and domestic tax reform," Journal of International Economics, Elsevier, vol. 56(2), pages 489-507, March. [Downloadable!] (restricted)
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  14. Schuknecht, L. & Perez-Esteve, R., 1999. "A Quantitative Assessment of Electronic Commerce," Economic Research and Analysis Division (ERAD) 99-01, World Trade Organization. Economic Research and Analysis Division (ERAD).
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  15. Charles McLure, 2003. "The Value Added Tax on Electronic Commerce in the European Union," Asia-Pacific Financial Markets, Springer, vol. 10(6), pages 753-762, November. [Downloadable!] (restricted)
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