Tax Theory Applied to the Digital Economy : (Record no. 5524)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03555cam a22004215i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 211654 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | US-djbf |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210811115007.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160311s2021 dcu o i00 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781464816543 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (The World Bank)211654 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DJBF |
| Language of cataloging | eng |
| Transcribing agency | DJBF |
| Description conventions | rda |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lucas-Mas, Cristian Oliver. |
| 9 (RLIN) | 30170 |
| 245 10 - TITLE STATEMENT | |
| Title | Tax Theory Applied to the Digital Economy : |
| Remainder of title | A Proposal for a Digital Data Tax and a Global Internet Tax Agency / |
| Statement of responsibility, etc. | Cristian Oliver Lucas-Mas. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Washington, D.C. : |
| Name of producer, publisher, distributor, manufacturer | The World Bank, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (132 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 347 ## - DIGITAL FILE CHARACTERISTICS | |
| File type | data file |
| Source | rda |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | 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 rights 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. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on print version record. |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Digital Data Tax |
| 9 (RLIN) | 30171 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Digital Economy |
| 9 (RLIN) | 30172 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Double Taxation |
| 9 (RLIN) | 30173 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Global Internal Tax |
| 9 (RLIN) | 30174 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Administration |
| 9 (RLIN) | 30175 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Jursidication |
| 9 (RLIN) | 30176 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Policy |
| 9 (RLIN) | 30177 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tax Soverignity |
| 9 (RLIN) | 30178 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| 9 (RLIN) | 30179 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Junquera-Varela, Raul Felix. |
| 9 (RLIN) | 30180 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Main entry heading | Print Version: |
| International Standard Book Number | 9781464816543 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | World Bank e-Library. |
| 9 (RLIN) | 30181 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1654-3">http://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-1654-3</a> |
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