6533b835fe1ef96bd129fe12

RESEARCH PRODUCT

Should all the world be taxed?

Aloys PrinzHanno Beck

subject

Double taxationbusiness.industryEconomics Econometrics and Finance (miscellaneous)ComputingMilieux_LEGALASPECTSOFCOMPUTINGInternational tradeTax reformTax avoidanceInternational taxationComputingMilieux_GENERALTax revenueValue-added taxMarket economyAd valorem taxEconomicsBusiness Management and Accounting (miscellaneous)businessIndirect tax

description

Governments are beginning to fear that the establishment of the “information society” will cause their revenue from taxation to shrink: economic activities in the virtual world of the Internet could escape the application of value added tax. Are these fears justified? Would a “bit tax” solve the problem?

https://doi.org/10.1007/bf02927163