000			00788nam a2200133Ia 4500
080			_a09.05.08 T2775
100			_aTeltscher, Susanne
245			_aTariffs, taxes and electronic commerce : revenue implications for developing countries
260			_bUN _aNew YorkUS _c2000
300			_av, 57 p.
520			_aPaper 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.
583			_c1/25/01 _kJOY_D
942			_cM _mT2775
999			_c23201 _d23201