Consumption Taxation in a Digital World : A Primer
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- Ligthart, J.E., 2004. "Consumption taxation in a digital world : A primer," Other publications TiSEM a09d9891-43fc-44c5-896a-6, Tilburg University, School of Economics and Management.
- Ligthart, J.E., 2004. "Consumption Taxation in a Digital World : A Primer," Other publications TiSEM 46537bf7-4822-4dbe-b3fa-f, Tilburg University, School of Economics and Management.
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Cited by:
- Wolfram F. Richter, 2018. "Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 7017, CESifo.
- Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
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Keywords
Destination principle; international consumption taxation; electronic commerce; origin taxation; cross-border trade;All these keywords.
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