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Taxation Treatment of Information Service Provision

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  • Howell, Bronwyn

Abstract

The business of Internet Service Providers (ISPs) requires labour computers and (typically leased) bandwidth. All these elements are generally competitively available both within countries and internationally. The fact that there are few physical or human capital inputs that are specific to ISP services means that the business is highly competitive again both within and between countries. It also means that the location of service providers is extremely sensitive to the costs and benefits specific to production locations. ISPs can efficiently provide services to one country from another implying that national taxation and subsidy policies materially affect ISP location. In consequence this paper argues that ISP services should be GST-exempt just as are financial transactions in New Zealand

Suggested Citation

  • Howell, Bronwyn, 2000. "Taxation Treatment of Information Service Provision," Working Paper Series 19009, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.
    • Handle: RePEc:vuw:vuwcsr:19009
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    File URL: https://ir.wgtn.ac.nz/handle/123456789/19009
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    Keywords

    taxation; information service provision;

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