Consumption Taxation in a Digital World: A Primer

J.E. Ligthart

Research output: Working paperDiscussion paperOther research output

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Abstract

The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments.It is argued that destination-based taxation-is presently the norm for goods taxation is technically more complex for digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and seller.Most of the potential solutions to this problem require a great deal of administrative cooperation between national tax authorities.Case studies of several countries show that policy responses to electronic commerce have di.ered, with the European Union taking the lead on implementing a system of destination-based registration.
Original languageEnglish
Place of PublicationTilburg
PublisherMacroeconomics
Number of pages28
Volume2004-102
Publication statusPublished - 2004

Publication series

NameCentER Discussion Paper
Volume2004-102

Fingerprint

Consumption taxation
Taxation
Electronic commerce
Destination
Tax system
Digital products
Policy development
Policy responses
Tax
Authority
European Union
World Wide Web
Registration
Economics
Intangibles
Seller
Buyers

Keywords

  • Destination principle
  • international consumption taxation
  • electronic commerce
  • origin taxation
  • cross-border trade

Cite this

Ligthart, J. E. (2004). Consumption Taxation in a Digital World: A Primer. (CentER Discussion Paper; Vol. 2004-102). Tilburg: Macroeconomics.
Ligthart, J.E. / Consumption Taxation in a Digital World : A Primer. Tilburg : Macroeconomics, 2004. (CentER Discussion Paper).
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Ligthart, JE 2004 'Consumption Taxation in a Digital World: A Primer' CentER Discussion Paper, vol. 2004-102, Macroeconomics, Tilburg.

Consumption Taxation in a Digital World : A Primer. / Ligthart, J.E.

Tilburg : Macroeconomics, 2004. (CentER Discussion Paper; Vol. 2004-102).

Research output: Working paperDiscussion paperOther research output

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Ligthart JE. Consumption Taxation in a Digital World: A Primer. Tilburg: Macroeconomics. 2004. (CentER Discussion Paper).