Picture 1 of 1
Cristian âliver Lucas-Mas Raâl Junqu Tax theory applied to the digit (Paperback)
Another great item from Rarewaves USA | Free delivery!
Condition:
More than 10 available
Shipping:
Located in: 60502, United States
Delivery:
Varies
Returns:
Payments:
Shop with confidence
Seller information
- 97.7% positive feedback
Registered as a Business Seller
Seller assumes all responsibility for this listing.
eBay item number:315257060422
Item specifics
- Condition
- Book Title
- Tax theory applied to the digital economy
- Publication Name
- Tax Theory Applied to the Digital Economy : Analysis of the Tax Disruptive Aspects of Digital Business Models and Proposal for a Digital Data Tax and a Global Internet Tax Agency
- Title
- Tax theory applied to the digital economy
- Subtitle
- a proposal for a digital data tax and a global internet tax agenc
- Format
- Trade Paperback
- ISBN-10
- 1464816549
- EAN
- 9781464816543
- ISBN
- 9781464816543
- Publisher
- World Industries Bank Publications
- Genre
- Business & Finance
- Subject
- Economics / General
- Release Date
- 30/04/2021
- Release Year
- 2021
- Language
- English
- Country/Region of Manufacture
- US
- Item Height
- 0.4 in
- Subject Area
- Business & Economics
- Item Length
- 10 in
- Publication Year
- 2021
- Type
- Textbook
- Item Width
- 7 in
- Item Weight
- 10.8 Oz
- Number of Pages
- 150 Pages
About this product
Product Information
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing right arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes 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. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation. Book jacket.
Product Identifiers
Publisher
World Industries Bank Publications
ISBN-10
1464816549
ISBN-13
9781464816543
eBay Product ID (ePID)
22050396362
Product Key Features
Publication Name
Tax Theory Applied to the Digital Economy : Analysis of the Tax Disruptive Aspects of Digital Business Models and Proposal for a Digital Data Tax and a Global Internet Tax Agency
Format
Trade Paperback
Language
English
Subject
Economics / General
Publication Year
2021
Type
Textbook
Subject Area
Business & Economics
Number of Pages
150 Pages
Dimensions
Item Length
10 in
Item Height
0.4 in
Item Width
7 in
Item Weight
10.8 Oz
Additional Product Features
Reviews
"The book provides a solid account and well-taken critique of many recent proposals that have been floating around with respect to international income taxation and that seem to have been navigating through these difficult waters without making use of some basic guidelines to good tax policy. The book correctly suggests that from a principled perspective, much of what has been said about this issue is perhaps little more than an attempt to dress up what is in some respects a simple (unprincipled?) 'tax grab.' And, most importantly, the book presents an interesting alternative approach: the digital data tax." - Richard Bird, Professor emeritus of economics, Rotman School of Management, University of Toronto "The book is 'ahead of the curve.' Frequently, we lament that the tax administration lags behind the private sector. This is the way to jump out front. This proposal changes the tax administration into a Tech and Data Administration. As Larry Lessig observed, 'Code is law.' Making the tax system digital is to regulate the tax that is collected and remitted. This approach will merge value added tax and income tax compliance in the not-too-distant future. This is the future." - Richard Ainsworth, Adjunct professor of law, New York University "The authors provide a set of solid justifications for the innovative design of a digital data tax (DDT), stating that it is an indirect tax (not a direct income tax), which would offer the 'best compromise' out of all current digital taxes and tax initiatives. This is based on the arguments that the proposed tax takes into account not only the interests of both source and residence countries, but also those of digital multinationals; therefore, this is a trade-o that requires a three-way compromise. And this is critically important and highly relevant in the global debate on the highly contentious issues of taxing digital." - Tuan Minh Le, Lead economist at the World Bank
Target Audience
Scholarly & Professional
Illustrated
Yes
Item description from the seller
Seller assumes all responsibility for this listing.
eBay item number:315257060422
Shipping and handling
Item does not ship to United States
Item location:
60502, United States
Ships to:
Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antigua and Barbuda, Argentina, Armenia, Aruba, Azerbaijan Republic, Bahamas, Bahrain, Bangladesh, Belgium, Belize, Benin, Bermuda, Bolivia, Bosnia and Herzegovina, Botswana, British Virgin Islands, Bulgaria, Burkina Faso, Burundi, Cambodia, Cameroon, Cape Verde Islands, Cayman Islands, Central African Republic, Chad, Chile, China, Colombia, Comoros, Cook Islands, Costa Rica, Cyprus, Czech Republic, Côte d'Ivoire (Ivory Coast), Democratic Republic of the Congo, Denmark, Djibouti, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Equatorial Guinea, Eritrea, Estonia, Ethiopia, Falkland Islands (Islas Malvinas), Fiji, Finland, Gabon Republic, Gambia, Georgia, Ghana, Gibraltar, Greece, Greenland, Grenada, Guam, Guatemala, Guernsey, Guinea, Guinea-Bissau, Guyana, Haiti, Honduras, Hong Kong, Hungary, Iceland, India, Indonesia, Iraq, Jamaica, Japan, Jersey, Jordan, Kazakhstan, Kenya, Kiribati, Kuwait, Kyrgyzstan, Latvia, Lebanon, Lesotho, Liberia, Liechtenstein, Lithuania, Luxembourg, Macau, Macedonia, Madagascar, Malawi, Malaysia, Maldives, Mali, Malta, Marshall Islands, Mauritania, Mauritius, Mayotte, Micronesia, Moldova, Monaco, Mongolia, Montenegro, Montserrat, Morocco, Mozambique, Namibia, Nauru, Nepal, Netherlands Antilles, New Zealand, Nicaragua, Niger, Nigeria, Niue, Norway, Oman, Pakistan, Palau, Panama, Papua New Guinea, Paraguay, Peru, Philippines, Poland, Portugal, Puerto Rico, Qatar, Republic of Croatia, Republic of the Congo, Romania, Rwanda, Saint Helena, Saint Kitts-Nevis, Saint Lucia, Saint Pierre and Miquelon, Saint Vincent and the Grenadines, San Marino, Saudi Arabia, Senegal, Serbia, Seychelles, Sierra Leone, Singapore, Slovakia, Slovenia, Solomon Islands, Somalia, South Africa, South Korea, Sri Lanka, Suriname, Svalbard and Jan Mayen, Swaziland, Sweden, Taiwan, Tajikistan, Tanzania, Thailand, Togo, Tonga, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Turks and Caicos Islands, Tuvalu, Uganda, United Arab Emirates, Uruguay, Uzbekistan, Vanuatu, Vatican City State, Vietnam, Virgin Islands (U.S.), Wallis and Futuna, Western Sahara, Western Samoa, Worldwide, Zambia, Zimbabwe
Excludes:
Afghanistan, Australia, Austria, Barbados, Belarus, Bhutan, Brazil, Brunei Darussalam, France, French Guiana, French Polynesia, Germany, Guadeloupe, Ireland, Israel, Italy, Laos, Libya, Martinique, Mexico, Netherlands, New Caledonia, Reunion, Russian Federation, Spain, Switzerland, Ukraine, United Kingdom, United States, Venezuela, Yemen
| Handling time |
|---|
| Will usually ship within 3 business days of receiving cleared payment. |
| Taxes |
|---|
| Taxes may be applicable at checkout. Learn moreLearn more about paying tax on eBay purchases |
Sales tax for an item #315257060422
Sales tax for an item #315257060422
Seller collects sales tax for items shipped to the following provinces:
| Province | Sales Tax Rate |
|---|
Return policy
| After receiving the item, contact seller within |
|---|
| 30 days after the buyer receives it |
The buyer is responsible for return shipping costs.
Payment details
Payment methods
Popular categories from this store
Seller feedback (63,125)
i***t (14)- Feedback left by buyer.
Past 6 months
Verified purchase
Well packaged and arrived within 2 weeks. Highly recommend this seller
i***l (39)- Feedback left by buyer.
Past 6 months
Verified purchase
The disc came scratched unfortunately. However the seller was very quick and polite in addressing the issue and issuing a total refund without much hassle. Would deal with them again.
i***d (23)- Feedback left by buyer.
Past 6 months
Verified purchase
Seller refuses to give me a price adjustment on something that they were selling for 26$ and they charged me 44$. I asked for the price adjustment an hour after the order!!!Please check the pictures to see that it is the exact same item. And to show that im being ignored by the seller. Will definetely be refudinf this item
Product ratings and reviews
More to explore:
- Nonfiction Taxes Paperbacks Books in English,
- Business, Economics & Industry Taxes Nonfiction Paperbacks Books,
- Nonfiction Game Theory Illustrated Paperbacks Books,
- Nonfiction Taxes Paperbacks Books 1950-1999 Publication Year,
- L. Frank Baum Paperbacks Books,
- Paperbacks,
- Paperbacks Books,
- Trade Paperbacks,
- Trade Paperbacks Books,
- Paperbacks Books in English