Computer Software and Other Recorded Media
Author: William T. Warlick
Publisher:
Published: 1995
Total Pages: 34
ISBN-13:
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Author: William T. Warlick
Publisher:
Published: 1995
Total Pages: 34
ISBN-13:
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Publisher:
Published: 2000
Total Pages: 216
ISBN-13:
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Publisher: DIANE Publishing
Published: 1994
Total Pages: 140
ISBN-13: 1428958592
DOWNLOAD EBOOKAuthor: United States. Tax Court
Publisher:
Published: 2000
Total Pages: 680
ISBN-13:
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Publisher:
Published: 2004
Total Pages: 1300
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Court of International Trade
Publisher:
Published: 2004
Total Pages: 2176
ISBN-13:
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Publisher: DIANE Publishing
Published:
Total Pages: 140
ISBN-13: 1457824000
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Publisher:
Published: 1992
Total Pages: 234
ISBN-13:
DOWNLOAD EBOOKAuthor: Tibor Hanappi
Publisher: International Monetary Fund
Published: 2023-09-07
Total Pages: 26
ISBN-13:
DOWNLOAD EBOOKDigitalization has the potential to bring great economic benefits, but it is also creating new challenges. This note focuses on trade in digitized products, its fiscal revenue implications, and the appropriate role for domestic and border tax instruments in this context. As digitized trade increases, in part replacing physical trade, developing countries that rely on tariff revenue to support fiscal capacity will face the difficult question of how best to tax these new trade flows and maintain fiscal balances. This note shows that, independently of the future trajectory of trade in digitized products, broad-based nondiscriminatory value-added taxes are preferrable to tariffs both from an economic efficiency and from a revenue standpoint. These taxes are also easier to implement and administer. In this context, the World Trade Organization (WTO) moratorium on customs duties on electronic transmission can help to effectively channel developing countries’ tax reform efforts in a more efficient direction. This transition would require further investment by the global community in modernizing the tax and customs infrastructure of developing countries to adequately meet revenue needs in the digital era.