International trade in cyberspace: how to tax digital goods

Artikel

The paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT).

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: Journal of economic integration ; ISSN: 1225-651x ; Volume: 18 ; Year: 2003 ; Issue: 2 ; Pages: 243-265 ; Seoul: Center for Economic Integration, Sejong Institution, Sejong University

Classification and Topics

• Classification: Wirtschaft ; Taxation and Subsidies: Efficiency; Optimal Taxation ; Economic Integration
• Subject: International Trade ; Turnover Taxation ; Electronic Commerce ; Sectoral Efficiency ; E-Business ; Elektronisches Produkt ; Elektronische Informationsdienstleistung ; Umsatzsteuer ; Einfuhrumsatzsteuer ; Optimale Besteuerung ; Steuersystem ; Theorie

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Stehn, Jürgen
• Event: Veröffentlichung
• (who): Center for Economic Integration, Sejong Institution, Sejong University ; ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
• (where): Seoul
• (when): 2003

Further information

• Handle: http://hdl.handle.net/10419/2981
• Last update: 10.03.2025, 11:43 AM CET