数字税务计算

IF 1.8 3区 经济学 Q2 BUSINESS, FINANCE
J. Hines,
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引用次数: 4

摘要

最近有20多个国家通过了数字服务税,还有许多国家威胁要这样做。经济合作与发展组织(OECD)正试图说服各国撤回其数字税,以换取一项国际协议来实施其支柱一提案,该提案将允许各国对外国公司在当地销售的利润按比例征税。本文确定了各国必须实施低效高税率的数字税的激励措施,并提请注意经合组织公式化分配替代方案的缺陷。利益分歧和多边谈判进程的不灵活性质使达成全球协议的前景极不确定。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Digital Tax Arithmetic
More than 20 countries recently adopted digital services taxes, with many others threatening to do so. The Organisation for Economic Co-operation and Development (OECD) is attempting to convince countries to withdraw their digital taxes in return for an international agreement to implement its Pillar One proposal that would let countries tax prorated shares of the profits of foreign firms with local sales. This paper identifies incentives that countries have to impose inefficiently high rates of digital taxes and calls attention to shortcomings of the OECD’s formulary apportionment alternative. Diverging interests and the inflexible nature of the multilateral bargaining process make prospects for global agreement highly uncertain.
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来源期刊
CiteScore
3.40
自引率
11.80%
发文量
38
期刊介绍: The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.
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