IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04148205.html
   My bibliography  Save this paper

Digital Service Taxes

Author

Listed:
  • Kane Borders

    (EU Tax - EU Tax Observatory)

  • Sofía Balladares

    (EU Tax - EU Tax Observatory)

  • Mona Barake

    (EU Tax - EU Tax Observatory)

  • Enea Baselgia

    (HSG - University of St.Gallen)

Abstract

Digital Service Taxes (DSTs) are a recently introduced fiscal tool designed to tax digital companies. This note collects all publicly available data to take stock of the first few years of DST implementation. Currently, twelve countries – both OECD and non-OECD – have an active DST in place. Current tax revenues from these DSTs are mostly in line with expected revenues, comparable in magnitude to estimated Pillar 1 revenues, and rising rapidly. First experiences (e.g., from the UK) suggest that DSTs can be effective at taxing digital companies that have tended to pay low corporate income tax rates in destination countries in a targeted way. However, the available data remains limited and more research needs to be done to progress towards a full cost-benefit analysis of DSTs.

Suggested Citation

  • Kane Borders & Sofía Balladares & Mona Barake & Enea Baselgia, 2023. "Digital Service Taxes," Post-Print hal-04148205, HAL.
    • Handle: RePEc:hal:journl:hal-04148205
    Note: View the original document on HAL open archive server: https://hal.science/hal-04148205
    as

    Download full text from publisher

    File URL: https://hal.science/hal-04148205/document
    Download Restriction: no
    ---><---

    Other versions of this item:

    References listed on IDEAS

    as
    1. Mona Barake & Elvin Le Pouhaër, 2023. "Tax Revenue from Pillar One Amount A: Country-by-Country Estimates," Working Papers halshs-04039288, HAL.
    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.

      More about this item

      NEP fields

      This paper has been announced in the following NEP Reports:

      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:hal:journl:hal-04148205. 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

      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.