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Hanappi et al., 2023 - Google Patents

Fiscal Revenue Mobilization and Digitally Traded Products: Taxing at the Border or Behind it?

Hanappi et al., 2023

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Document ID
16182380802123604313
Author
Hanappi T
Jakubik A
Ruta M
Publication year

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Snippet

Digitalization has the potential to bring great economic benefits, but it is also creating new challenges. This note focuses on trade in digitized products, its fiscal revenue implications, and the appropriate role for domestic and border tax instruments in this context. As digitized …
Continue reading at www.elibrary.imf.org (PDF) (other versions)

Classifications

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