Tariffs, taxes and electronic commerce : revenue implications for developing countries
Teltscher, Susanne
Tariffs, taxes and electronic commerce : revenue implications for developing countries - New YorkUS UN 2000 - v, 57 p.
Paper presents data on potential revenue losses from import duties on a number of products that have been traded physically in the past but are increasingly being imported digitally. Notes that findings show that developing countries will be the main losers as far as import duties from e-commerce products are concerned, while both developing and developed countries would suffer major revenue cuts from lost consumption taxes.
09.05.08 T2775
Tariffs, taxes and electronic commerce : revenue implications for developing countries - New YorkUS UN 2000 - v, 57 p.
Paper presents data on potential revenue losses from import duties on a number of products that have been traded physically in the past but are increasingly being imported digitally. Notes that findings show that developing countries will be the main losers as far as import duties from e-commerce products are concerned, while both developing and developed countries would suffer major revenue cuts from lost consumption taxes.
09.05.08 T2775