The Resource The law and economics of digital taxation : challenges to traditional tax laws and principles

The law and economics of digital taxation : challenges to traditional tax laws and principles

Label
The law and economics of digital taxation : challenges to traditional tax laws and principles
Title
The law and economics of digital taxation : challenges to traditional tax laws and principles
Creator
Subject
Language
eng
Summary
The article first sets out the general principles of information economics and then discusses how the characteristics of information goods present challenges to governments which continue to rely on traditional tax laws and principles that emphasize control over geographic space, character of income, and tangible goods and rights relating to them. The article also considers the tax policy implications of the previous analysis and concludes that, in the long term, certain tax principles will need to be significantly altered to address these challenges
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 56 (2002),
http://library.link/vocab/creatorName
Cockfield, A.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • digital economy
  • economics
Label
The law and economics of digital taxation : challenges to traditional tax laws and principles
Instantiates
Publication
Label
The law and economics of digital taxation : challenges to traditional tax laws and principles
Publication

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