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dc.contributor.authorStehn, Jürgenen
dc.date.accessioned2009-01-28T14:32:26Z-
dc.date.available2009-01-28T14:32:26Z-
dc.date.issued2003-
dc.identifier.citation|aJournal of economic integration|c1225-651x|v18|h2|nCenter for Economic Integration, Sejong Institution, Sejong University|lSeoul|y2003|p243-265en
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
dc.language.isoengen
dc.publisher|aCenter for Economic Integration, Sejong Institution, Sejong University |cSeoulen
dc.subject.jelH21en
dc.subject.jelF15en
dc.subject.ddc330en
dc.subject.keywordInternational Tradeen
dc.subject.keywordTurnover Taxationen
dc.subject.keywordElectronic Commerceen
dc.subject.keywordSectoral Efficiencyen
dc.subject.stwE-Businessen
dc.subject.stwElektronisches Produkten
dc.subject.stwElektronische Informationsdienstleistungen
dc.subject.stwUmsatzsteueren
dc.subject.stwEinfuhrumsatzsteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwSteuersystemen
dc.subject.stwTheorieen
dc.titleInternational trade in cyberspace: how to tax digital goods-
dc.typeArticleen
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:ifwkie:2981en
dc.identifier.printppn364154799en
dc.date.issuedonline2009en
dc.publisher.online|aZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft |cKiel, Hamburgen
econstor.documentversionAccepted Manuscript (Postprint)en
econstor.citation.journaltitleJournal of economic integrationen
econstor.citation.issn1225-651xen
econstor.citation.volume18en
econstor.citation.issue2en
econstor.citation.publisherCenter for Economic Integration, Sejong Institution, Sejong Universityen
econstor.citation.publisherplaceSeoulen
econstor.citation.year2003en
econstor.citation.startpage243en
econstor.citation.endpage265en

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