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Tariffs, taxes and electronic commerce : revenue implications for developing countries

By: Material type: TextTextPublication details: UN New YorkUS 2000Description: v, 57 pAction note:
  • 1/25/01 JOY_D
Summary: 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.
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Monograph CARICOM Documentation Centre 09.05.08 T2775 (Browse shelf(Opens below)) Available 0000000017215

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.

1/25/01 JOY_D

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