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Digital Service Taxes

Author

Listed:
  • Kane Borders
  • Sofía Balladares Herbert
  • Mona Barake
  • Enea Baselgia

Abstract

Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly available data to take stock of the first few years of DST implementation. Currently, twelve countries – both OECD and non-OECD – have an active DST in place. Current tax revenues from these DSTs are mostly in line with expected revenues, comparable in magnitude to estimated Pillar 1 revenues, and rising rapidly. First experiences (e.g., from the UK) suggest that DSTs can be effective at taxing digital companies that have tended to pay low corporate income tax rates in destination countries in a targeted way. However, the available data remains limited and more research needs to be done to progress towards a full cost-benefit analysis of DSTs.

Suggested Citation

Handle: RePEc:dbp:plnote:006
as

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File URL: https://www.taxobservatory.eu//www-site/uploads/2023/06/EUTO_Digital-Service-Taxes_June2023.pdf
File Function: Full note
Download Restriction: no
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More about this item

Keywords

Digital service taxes; tax policy; multinational tech companies;
All these keywords.

JEL classification:

  • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
  • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
  • F38 - International Economics - - International Finance - - - International Financial Policy: Financial Transactions Tax; Capital Controls

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