IDEAS home Printed from https://ideas.repec.org/a/lus/zwipol/v52y2003i1p111-127n7.html
   My bibliography  Save this article

Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie

Author

Listed:
  • Stehn Jürgen

    (Forschungsgruppe Außenwirtschaft und Strukturwandel, Institut für Weltwirtschaft an der Universität Kiel, Düsternbrooker Weg 120, D – 24105 Kiel)

Abstract

The article analyses the reform pressure on turnover and income tax systems stemming from the upsurge of crossborder B2C and B2B electronic commerce. 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). Moreover, it is shown that the special characteristics of the New Economy lead to a fiercer international tax competition with regard to income taxation.

Suggested Citation

  • Stehn Jürgen, 2003. "Elektronischer Handel und Steuerstaat: Neue Herausforderungen in der Neuen Ökonomie," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 52(1), pages 111-127, April.
  • Handle: RePEc:lus:zwipol:v:52:y:2003:i:1:p:111-127:n:7
    DOI: 10.1515/zfwp-2003-0107
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/zfwp-2003-0107
    Download Restriction: For access to full text, subscription to the journal or payment for the individual article is required.

    File URL: https://libkey.io/10.1515/zfwp-2003-0107?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to look for a different version below or search for a different version of it.

    Other versions of this item:

    References listed on IDEAS

    as
    1. Adrian Wood, 1997. "How Trade Hurt Unskilled Workers," Palgrave Macmillan Books, in: Jitendralal Borkakoti & Chris Milner (ed.), International Trade and Labour Markets, chapter 7, pages 140-168, Palgrave Macmillan.
    2. Bleuel, Jens & Stewen, Marcus, 1998. "Grundlegende Probleme einer Besteuerung von Internet-Transaktionen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 78(2), pages 104-110.
    3. Stehn, Jürgen, 2002. "Leviathan in cyberspace: how to tax e-commerce," Kiel Discussion Papers 384, Kiel Institute for the World Economy (IfW Kiel).
    4. Wood Júnior, Thomaz, 1995. "Workers," RAE - Revista de Administração de Empresas, FGV-EAESP Escola de Administração de Empresas de São Paulo (Brazil), vol. 35(2), March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. repec:ilo:ilowps:366690 is not listed on IDEAS
    2. Chaudhuri, Sarbajit, 2004. "International Migration of Skilled and Unskilled Labour, Welfare and Skilled-unskilled Wage Inequality: a Simple Model," Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 19, pages 726-741.
    3. Accetturo, Antonio & Bugamelli, Matteo & Lamorgese, Andrea R., 2013. "Skill upgrading and exports," Economics Letters, Elsevier, vol. 121(3), pages 417-420.
    4. Matteo Cervellati & Alireza Naghavi & Farid Toubal, 2018. "Trade liberalization, democratization, and technology adoption," Journal of Economic Growth, Springer, vol. 23(2), pages 145-173, June.
    5. Jon Wisman, 2001. "Creative destruction and labor's options," Forum for Social Economics, Taylor & Francis Journals, vol. 30(2), pages 51-76, January.
    6. Marco Biagetti & Sergio Scicchitano, 2011. "Education and wage inequality in Europe," Economics Bulletin, AccessEcon, vol. 31(3), pages 2620-2628.
    7. Duranton, Gilles, 1998. "Globalisation, productive systems, and inequalities," LSE Research Online Documents on Economics 20252, London School of Economics and Political Science, LSE Library.
    8. Berthold, Norbert & Stettes, Oliver, 2000. "Globalisierung und Strukturwandel - droht das Ende des Sozialstaates," Discussion Paper Series 35, Julius Maximilian University of Würzburg, Chair of Economic Order and Social Policy.
    9. Lora, Eduardo & Olivera, Mauricio, 1998. "Macro Policy and Employment Problems in Latin America," IDB Publications (Working Papers) 6077, Inter-American Development Bank.
    10. Bjornstad, Roger & Skjerpen, Terje, 2006. "Trade and inequality in wages and unemployment," Economic Modelling, Elsevier, vol. 23(1), pages 20-44, January.
    11. Rizwana Siddiqui & A. R. Kemal, 2006. "Poverty-reducing or Poverty-inducing? A CGE-based Analysis of Foreign Capital Inflows in Pakistan," PIDE-Working Papers 2006:2, Pakistan Institute of Development Economics.
    12. Piva, Mariacristina & Santarelli, Enrico & Vivarelli, Marco, 2005. "The skill bias effect of technological and organisational change: Evidence and policy implications," Research Policy, Elsevier, vol. 34(2), pages 141-157, March.
    13. Akira Shimada, 2013. "Wage Inequality and Human Capital Formation under Migration Possibilities," Australian Economic Papers, Wiley Blackwell, vol. 52(3-4), pages 190-201, December.
    14. Giancarlo Corsetti & Michael P. Devereux & John Hassler & Tim Jenkinson & Gilles Saint-Paul & Hans-Werner Sinn & Jan-Egbert Sturm & Xavier Vives, 2009. "Chapter 1: The European Economy: Macroeconomic Outlook and Policy," EEAG Report on the European Economy, CESifo, vol. 0, pages 11-57, February.
    15. Lars Calmfors & Giancarlo Corsetti & Michael P. Devereux & Gilles Saint-Paul & Hans-Werner Sinn & Jan-Egbert Sturm & Xavier Vives, 2008. "Chapter 3: The effect of globalisation on Western European jobs: curse or blessing?," EEAG Report on the European Economy, CESifo, vol. 0, pages 71-104, February.
    16. Yoshimichi Murakami, 2013. "Trade Liberalization and Skill Premium in Chile," Discussion Paper Series DP2013-19, Research Institute for Economics & Business Administration, Kobe University.
    17. Jonathan E. Haskel & Matthew J. Slaughter, 1998. "Does the Sector Bias of Skill-Biased Technical Change Explain Changing Wage Inequality?," NBER Working Papers 6565, National Bureau of Economic Research, Inc.
    18. Gallego, Francisco A., 2012. "Skill Premium in Chile: Studying Skill Upgrading in the South," World Development, Elsevier, vol. 40(3), pages 594-609.
    19. Olivier Bontout & Sébastien Jean, 1998. "Sensibilité des salaires relatifs aux chocs exogènes de commerce international et de progrès technique: une évaluation d'équilibre général," Working Papers 1998-09, CEPII research center.
    20. Milanovic, Branko, 2002. "Can we discern the effect of globalization on income distribution? evidence from household budget surveys," Policy Research Working Paper Series 2876, The World Bank.
    21. Patrick Belser, 1998. "¿Depende el desempleo en América Latina y el Caribe de las normas laborales de Asia?," Research Department Publications 4133, Inter-American Development Bank, Research Department.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • F15 - International Economics - - Trade - - - Economic Integration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lus:zwipol:v:52:y:2003:i:1:p:111-127:n:7. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.degruyter.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.