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Probleme der Besteuerung in der E-Economy
Gebhard Kirchgässner
Forschungsplattform Alexandria
https://www.alexandria.unisg.ch | 08.06.2013
In this paper we discuss the main taxation related problems which arise from
internet commerce. Additionally, a survey of the economic literature about this
problem is provided. This literature mainly deals with the United States. First,
effects on indirect taxation are discussed. Then, we deal with problems of
direct taxes, especially corporate income taxes. Additionally, we discuss the
reverse direction: What are the effects of tax privileges (or equal taxation) of
the internet compared to ‘traditional’ commerce. Finally, we discuss several
means of compensating public revenue losses resulting from internet
commerce. We conclude that only very few problems are really new, but that
several problems which are well known from international taxation are gaining
importance.
Forschungsplattform Alexandria
https://www.alexandria.unisg.ch | 08.06.2013
Schlagwörter (Tags) E-Commerce, Sales Taxes, Corporate Income Taxes,
International Taxation
Typ Buchkapitel (Deutsch)
Buchtitel Konjunktur, Wachstum und Wirtschaftspolitik im
Zeichen der New Economy
Herausgeber W. Schäfer
Erscheinungsdatum 1-6-2003
Verlag Duncker und Humblot (Berlin)
Seite(n) 183-201