Taxation Treatment of Information Service Provision

Bronwyn Howell

No 19009, Working Paper Series from Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation

Abstract: The business of Internet Service Providers (ISPs) requires labour computers and (typically leased) bandwidth. All these elements are generally competitively available both within countries and internationally. The fact that there are few physical or human capital inputs that are specific to ISP services means that the business is highly competitive again both within and between countries. It also means that the location of service providers is extremely sensitive to the costs and benefits specific to production locations. ISPs can efficiently provide services to one country from another implying that national taxation and subsidy policies materially affect ISP location. In consequence this paper argues that ISP services should be GST-exempt just as are financial transactions in New Zealand

Keywords: taxation; information service provision (search for similar items in EconPapers)
Date: 2000
References: Add references at CitEc
Citations:

Downloads: (external link)
https://ir.wgtn.ac.nz/handle/123456789/19009

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vuw:vuwcsr:19009

Access Statistics for this paper

More papers in Working Paper Series from Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation ISCR, PO Box 600, Victoria University Wellington 6140, New Zealand. Contact information at EDIRC.
Bibliographic data for series maintained by Library Technology Services ().