Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/2981
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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.citation|aJournal of economic integration |c1225-651x |nCenter for Economic Integration, Sejong Institution, Sejong University |lSeoul |v18 |y2003 |h2 |p243-265en_US
dc.identifier.urihttp://hdl.handle.net/10419/2981-
dc.description.abstractThe paper discusses various possible approaches to turnover taxation in cyberspace. Itshows that the main challenge of the new economy is to effectively cope with B2Cinternational trade in digital online goods and services. However, most approaches toturnover taxation discussed in the literature give rise to several surveillance, efficiency,incentive, and identification problems. As a consequence, there seem to be only twoappropriate approaches to deal with the special characteristics of international trade incyberspace, the country-of-origin principle combined with a taxation of digital goods andservices at the physical location of producers, and the community principle in combinationwith a withholding tax (WITHVAT).en_US
dc.language.isoengen_US
dc.publisher|aZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft |cKiel, Hamburg-
dc.subject.jelH21en_US
dc.subject.jelF15en_US
dc.subject.ddc330-
dc.subject.keywordInternational Tradeen_US
dc.subject.keywordTurnover Taxationen_US
dc.subject.keywordElectronic Commerceen_US
dc.subject.keywordSectoral 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.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:ifwkie:2981-
dc.identifier.printppn364154799en_US

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