Tax theory applied to the digital economy
«"The book provides a solid account and well-taken critique of many recent proposals that have been floating around with respect to international income taxation and that seem to have been navigating through these difficult waters without making use of some basic guidelines to good tax policy. The book correctly suggests that from a principled perspective, much of what has been said about this issue is perhaps little more than an attempt to dress up what is in some respects a simple (unprincipled?) 'tax grab.' And, most importantly, the book presents an interesting alternative approach: the digital data tax." — Richard Bird, Professor emeritus of economics, Rotman School of Management, University of Toronto
"The book is 'ahead of the curve.' Frequently, we lament that the tax administration lags behind the private sector. This is the way to jump out front. This proposal changes the tax administration into a Tech and Data Administration. As Larry Lessig observed, 'Code is law.' Making the tax system digital is to regulate the tax that is collected and remitted. This approach will merge value added tax and income tax compliance in the not-too-distant future. This is the future." — Richard Ainsworth, Adjunct professor of law, New York University
"The authors provide a set of solid justifications for the innovative design of a digital data tax (DDT), stating that it is an indirect tax (not a direct income tax), which would offer the 'best compromise' out of all current digital taxes and tax initiatives. This is based on the arguments that the proposed tax takes into account not only the interests of both source and residence countries, but also those of digital multinationals; therefore, this is a trade-o that requires a three-way compromise. And this is critically important and highly relevant in the global debate on the highly contentious issues of taxing digital." — Tuan Minh Le, Lead economist at the World Bank
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Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Les mer
Detaljer
- Forlag
- World Bank Publications
- Innbinding
- Paperback
- Språk
- Engelsk
- ISBN
- 9781464816543
- Utgivelsesår
- 2021
Anmeldelser
«"The book provides a solid account and well-taken critique of many recent proposals that have been floating around with respect to international income taxation and that seem to have been navigating through these difficult waters without making use of some basic guidelines to good tax policy. The book correctly suggests that from a principled perspective, much of what has been said about this issue is perhaps little more than an attempt to dress up what is in some respects a simple (unprincipled?) 'tax grab.' And, most importantly, the book presents an interesting alternative approach: the digital data tax." — Richard Bird, Professor emeritus of economics, Rotman School of Management, University of Toronto
"The book is 'ahead of the curve.' Frequently, we lament that the tax administration lags behind the private sector. This is the way to jump out front. This proposal changes the tax administration into a Tech and Data Administration. As Larry Lessig observed, 'Code is law.' Making the tax system digital is to regulate the tax that is collected and remitted. This approach will merge value added tax and income tax compliance in the not-too-distant future. This is the future." — Richard Ainsworth, Adjunct professor of law, New York University
"The authors provide a set of solid justifications for the innovative design of a digital data tax (DDT), stating that it is an indirect tax (not a direct income tax), which would offer the 'best compromise' out of all current digital taxes and tax initiatives. This is based on the arguments that the proposed tax takes into account not only the interests of both source and residence countries, but also those of digital multinationals; therefore, this is a trade-o that requires a three-way compromise. And this is critically important and highly relevant in the global debate on the highly contentious issues of taxing digital." — Tuan Minh Le, Lead economist at the World Bank
»