Tax Theory Applied to the Digital Economy : A Proposal For A Digital Data Tax And A Global Internet Tax Agency
(2021)
Nonfiction
eBook
Details
PUBLISHED
[United States] : World Bank Publications, 2021
Made available through hoopla
Made available through hoopla
DESCRIPTION
1 online resource
ISBN/ISSN
9781464816550 MWT19120310, 1464816557 19120310
LANGUAGE
English
NOTES
This book analyzes 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 (DDT) and a Global Internet Tax Agency (GITA)
Mode of access: World Wide Web