Template-type: ReDif-Paper 1.0
Author-Name: Soete Luc
Author-Name: Weel Bas
Author-workplace-name: MERIT 
Title: Globalization, Tax Erosion and the Internet
Abstract: Electronic commerce and globalization are, and will continue to be a challenge to tax collectors throughout the world. Globalization makes the cross-border movements in goods, capital and labour less transparent. Companies and individuals are therefore able to exploit tax differences between countries. The Internet eliminates borders between countries and furthermore makes businesses virtually invisible. At the consumer end, E-commerce makes the tracing of transactions and thus the taxing of goods and services sold and distributed via the Internet almost impossible. As a result, state and national governments’ tax bases are, or are at risk of, being eroded.
Keywords: public economics ; 
Series: Research Memoranda
Creation-Date: 1998
Number: 022
File-URL: http://digitalarchive.maastrichtuniversity.nl/fedora/objects/guid:4939c092-e20a-4558-9fef-7e3317b32d1f/datastreams/ASSET1/content
File-Format: application/pdf
File-Size: 87900
Handle: RePEc:unm:umamer:1998022