Globalization, Tax Erosion and the Internet
AbstractElectronic commerce and globalization are, and will continue to be a challenge to tax collectors throughout the world. Globalization makes the cross-border movements in goods, capital and labour less transparent. Companies and individuals are therefore able to exploit tax differences between countries. The Internet eliminates borders between countries and furthermore makes businesses virtually invisible. At the consumer end, E-commerce makes the tracing of transactions and thus the taxing of goods and services sold and distributed via the Internet almost impossible. As a result, state and national governments’ tax bases are, or are at risk of, being eroded.
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Bibliographic InfoPaper provided by Maastricht : MERIT, Maastricht Economic Research Institute on Innovation and Technology in its series Research Memoranda with number 022.
Date of creation: 1998
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This paper has been announced in the following NEP Reports:
- NEP-ALL-1998-10-08 (All new papers)
- NEP-ENV-1998-10-08 (Environmental Economics)
- NEP-PBE-1998-10-08 (Public Economics)
- NEP-PUB-1998-10-08 (Public Finance)
- NEP-TID-1998-10-08 (Technology & Industrial Dynamics)
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urn:nbn:nl:ui:12-140922, Tilburg University.
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