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Probleme der Besteuerung in der E-Economy


  • Gebhard Kirchgaessner



In this paper we discuss the main taxation related problems which arise from internet commerce. Additionally, a survey of the economic literature about this problem is provided. This literature mainly deals with the United States. First, effects on indirect taxation are discussed. Then, we deal with problems of direct taxes, especially corporate income taxes. Additionally, we discuss the reverse direction: What are the effects of tax privileges (or equal taxation) of the internet compared to 'traditional' commerce. Finally, we discuss several means of compensating public revenue losses resulting from internet commerce. We conclude that only very few problems are really new, but that several problems which are well known from international taxation are gaining importance.

Suggested Citation

  • Gebhard Kirchgaessner, 2002. "Probleme der Besteuerung in der E-Economy," University of St. Gallen Department of Economics working paper series 2002 2002-16, Department of Economics, University of St. Gallen.
  • Handle: RePEc:usg:dp2002:2002-16

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    E-Commerce; sales taxes; corporate income taxes; International Taxation;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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