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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

    (EU Tax - EU Tax Observatory)

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 halshs-04174657, HAL.
    • Handle: RePEc:hal:journl:halshs-04174657
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04174657
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    1. Mona Barake & Elvin Le Pouhaër, 2023. "Tax Revenue from Pillar One Amount A: Country-by-Country Estimates," Working Papers halshs-04039288, HAL.
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