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dc.contributor.authorStehn, Jürgenen_US
dc.date.accessioned2009-01-28T14:32:26Z-
dc.date.available2009-01-28T14:32:26Z-
dc.date.issued2003en_US
dc.identifier.citationJournal of economic integration 1225-651x 18 2003 2 243-265en_US
dc.identifier.urihttp://hdl.handle.net/10419/2981-
dc.description.abstractThe paper discusses various possible approaches to turnover taxation in cyberspace. It shows that the main challenge of the new economy is to effectively cope with B2C international trade in digital online goods and services. However, most approaches to turnover taxation discussed in the literature give rise to several surveillance, efficiency, incentive, and identification problems. As a consequence, there seem to be only two appropriate approaches to deal with the special characteristics of international trade in cyberspace, the country-of-origin principle combined with a taxation of digital goods and services at the physical location of producers, and the community principle in combination with a withholding tax (WITHVAT).en_US
dc.language.isoengen_US
dc.subject.jelH21en_US
dc.subject.jelF15en_US
dc.subject.ddc330-
dc.subject.keywordInternational Trade , Turnover Taxation , Electronic Commerce , Sectoral Efficiencyen_US
dc.subject.stwE-Businessen_US
dc.subject.stwElektronisches Produkten_US
dc.subject.stwElektronische Informationsdienstleistungen_US
dc.subject.stwUmsatzsteueren_US
dc.subject.stwEinfuhrumsatzsteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwSteuersystemen_US
dc.subject.stwTheorieen_US
dc.titleInternational trade in cyberspace : how to tax digital goodsen_US
dc.typeArticleen_US
dc.identifier.ppn364154799en_US
dc.identifier.ppn364154799en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:ifwkie:2981-
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