Internet and taxation in the European Union: A primer
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References listed on IDEAS
- Luc Soete & Karin Kamp, 1996. "The ‘bit tax’: The case for further research," Science and Public Policy, Oxford University Press, vol. 23(6), pages 353-360, December.
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More about this item
Keywordsweb tax; e-commerce; profits shifting; Europe; OECD;
All these keywords.
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-07-25 (Accounting & Auditing)
- NEP-EUR-2015-07-25 (Microeconomic European Issues)
- NEP-ICT-2015-07-25 (Information & Communication Technologies)
- NEP-PBE-2015-07-25 (Public Economics)
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