Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
Author
Abstract
Suggested Citation
DOI: 10.1007/BF02930256
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Hanno Beck & Aloys Prinz, 1997. "Should all the world be taxed?," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 32(2), pages 87-92, March.
- 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.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Piazolo, Daniel, 2001. "The New Economy and the International Regulatory Framework," Kiel Working Papers 1030, Kiel Institute for the World Economy (IfW Kiel).
- Teltscher, Susanne, 2002. "Electronic Commerce and Development: Fiscal Implications of Digitized Goods Trading," World Development, Elsevier, vol. 30(7), pages 1137-1158, July.
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.- 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.
- Stehn, Jürgen, 2003. "Elektronischer Handel und Steuerstaat: neue Herausforderungen in der neuen Ökonomie," Open Access Publications from Kiel Institute for the World Economy 2974, Kiel Institute for the World Economy (IfW Kiel).
- Steinrücken, Torsten, 1999. "Wirtschaftspolitik für offene Kommunikationssysteme: eine ökonomische Analyse am Beispiel des Internet," Ilmenau Economics Discussion Papers 16, Ilmenau University of Technology, Institute of Economics.
- Weel, B.J. ter, 1997. "Cybertax," Research Memorandum 013, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
- Stehn, Jürgen, 2003.
"International Trade in Cyberspace:How to Tax Digital Goods,"
Journal of Economic Integration, Center for Economic Integration, Sejong University, vol. 18, pages 243-265.
- Stehn, Jürgen, 2003. "International trade in cyberspace: how to tax digital goods," Open Access Publications from Kiel Institute for the World Economy 2981, Kiel Institute for the World Economy (IfW Kiel).
- Stefan Mai & Mark Oelmann, 2001. "Elektronischer Handel im Lichte der Bestreitbarkeit von Märkten," IWP Discussion Paper Series 01/2001, Institute for Economic Policy, Cologne, Germany.
- Stehn, Jürgen, 2002. "Leviathan in cyberspace: how to tax e-commerce," Kiel Discussion Papers 384, Kiel Institute for the World Economy (IfW Kiel).
- Soete, Luc & Weel, Bas, 1998. "Globalization, Tax Erosion and the Internet," Research Memorandum 022, Maastricht University, Maastricht Economic Research Institute on Innovation and Technology (MERIT).
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:spr:intere:v:35:y:2000:i:4:p:155-161. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.