Arbeitspapier
The Economics of the Digital Services Tax
The use of digital services is largely non-rival. This paper argues that vanishing marginal costs of supply change policy incentives. Small countries are incentivized to tax the import of digital services. In fact, various countries have already moved towards expanded source taxation of online business activities. If such practice spreads, the quality of digital services will be negatively affected. This paper argues that countries exporting digital services have reason to respond by promoting an international tax regime in which the profit earned on remote supplies of digital business services is split between the countries involved.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 7863
- Classification
-
Wirtschaft
Business Taxes and Subsidies including sales and value-added (VAT)
Accounting and Auditing: Government Policy and Regulation
- Subject
-
digital services
remote supply
import tax
alleviating double taxation
profit splitting
- Event
-
Geistige Schöpfung
- (who)
-
Richter, Wolfram F.
- Event
-
Veröffentlichung
- (who)
-
Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
-
2019
- Handle
- Last update
-
10.03.2025, 11:46 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Richter, Wolfram F.
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2019
Other Objects (12)
The Digital Services Tax as a Tax on Location-Specific Rent
The Economics of the Global Minimum Tax
The economics of the global minimum tax
Stellungnahme zur Digital Service Tax (BMF)
Five questions about the digital services tax to Pierre Moscovici
On the political economics of tax reforms
The Economics of Corporate and Business Tax Reform
The Economics of the Agricultural Extension Service
The cost of fiscal unilateralism: Potential retaliation against the EU Digital Services Tax (DST)
The economics and empirics of tax competition: A survey
The Economics of Copyright in the Digital Age
The economics of an integrated services Internet
The Digital Services Tax as a Tax on Location-Specific Rent
The Economics of the Global Minimum Tax
The economics of the global minimum tax
Stellungnahme zur Digital Service Tax (BMF)
Five questions about the digital services tax to Pierre Moscovici
On the political economics of tax reforms
The Economics of Corporate and Business Tax Reform
The Economics of the Agricultural Extension Service
The cost of fiscal unilateralism: Potential retaliation against the EU Digital Services Tax (DST)
The economics and empirics of tax competition: A survey
The Economics of Copyright in the Digital Age
The economics of an integrated services Internet
The Digital Services Tax as a Tax on Location-Specific Rent
The Economics of the Global Minimum Tax
The economics of the global minimum tax
Stellungnahme zur Digital Service Tax (BMF)
Five questions about the digital services tax to Pierre Moscovici
On the political economics of tax reforms
The Economics of Corporate and Business Tax Reform
The Economics of the Agricultural Extension Service
The cost of fiscal unilateralism: Potential retaliation against the EU Digital Services Tax (DST)
The economics and empirics of tax competition: A survey
The Economics of Copyright in the Digital Age