Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/180279
Authors: 
Richter, Wolfram F.
Year of Publication: 
2018
Series/Report no.: 
CESifo Working Paper No. 7017
Abstract: 
The employment of capital is rival in nature. Small countries do not benefit from taxing its employment. By contrast, the use of digital services is non-rival and small countries do benefit from taxing expenditures on such services. In fact, some countries have already decided to tax digital activities. If such practice spreads, the development of digital services is negatively affected. It is argued that countries exporting digital services have reason to respond by promoting an international tax regime in which the right of taxing the profit earned on the direct sales of digital services is split between the countries involved.
Subjects: 
taxing digital services
import tax
tax exemption
profit splitting
Shapley value
JEL: 
H25
M48
Document Type: 
Working Paper

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