1569 records matched your query
03423aam a2200421 i 4500 001 C07CD246323411EC8B1165C359ECA4DB 003 SILO 005 20211021010114 008 210422t20212021dcu b 000 0 engdc 010 $a 2020924823 020 $a 1464816549 020 $a 9781464816543 035 $a (OCoLC)1262811653 040 $a NLBFD $b eng $e rda $c NLBFD $d YDX $d OCLCF $d YLS $d OCLCO $d PIF $d SILO 042 $a pcc 050 4 $a HJ5709 $b .L83 2021 100 1 $a Lucas-Mas, Cristian Oliver, $e author. 245 10 $a Tax theory applied to the digital economy : a proposal for a digital data tax and a global internet tax agency / $c Cristian Oliver Lucas-Mas and Raul Felix Junquera-Varela. 260 $a Washington DC $b World Bank Group, $c [2021] 300 $a xxiii, 107 pages ; $c 26 cm 505 0 $a Introduction to taxing the digital economy -- Tax challenges of taxing the digital economy -- Tax principles applied to taxing the digital economy -- Economic and legal issues of taxing the digital economy -- Tax policy issues of taxing the digital economy -- Tax administration issues of taxing the digital economy -- Tax proposal for taxing the digital economy -- Conclusion 520 $a This book analyses the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries' tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global Internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. 504 $a Includes bibliographical references. 650 4 $a digital economy. 650 4 $a tax policy. 650 4 $a consumption tax. 650 4 $a tax authorities. 650 4 $a canons of taxation. 650 4 $a globalization. 650 0 $a Electronic commerce $x Taxation. 650 0 $a Internet $x Taxation. 650 7 $a Electronic commerce $x Taxation. $2 fast $0 (OCoLC)fst00906922 700 1 $a Junquera-Varela, Raul Felix, $e author. 710 2 $a World Bank Group, $e issuing body. 776 08 $i Online version: $a Lucas-Mas, Cristian Oliver. $t Tax theory applied to the digital economy. $d Washington, DC : World Bank Group, [2021] $z 9781464816550 $w (OCoLC)1240582783 941 $a 1 952 $l OVUX522 $d 20220526020110.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=C07CD246323411EC8B1165C359ECA4DBInitiate Another SILO Locator Search