Description

Book Synopsis
Analyses the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax and a Global Internet Tax Agency.

Trade Review
"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

Tax Theory Applied to the Digital Economy A Proposal for a Digital Data Tax and a Global Internet Tax Agency

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    A Paperback by Cristian Oliver Lucas–mas, World Bank, Raâl Junquera-Varela

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      View other formats and editions of Tax Theory Applied to the Digital Economy A Proposal for a Digital Data Tax and a Global Internet Tax Agency by Cristian Oliver Lucas–mas

      Publisher: John Wiley & Sons
      Publication Date: 3/31/2021 12:00:00 AM
      ISBN13: 9781464816543, 978-1464816543
      ISBN10: 1464816549
      Also in:
      Corporate finance Economic theory and philosophy

      Description

      Book Synopsis
      Analyses the tax disruptive aspects of new digital business models to determine the need for new tax measures to address the tax challenges of the digitalization of the economy, and presents a proposal for the adoption of a Digital Data Tax and a Global Internet Tax Agency.

      Trade Review
      "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

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