Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue

Hikaru Ogawa and Ryota Tsuchiya
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Ryota Tsuchiya: Graduate School of Economcis, The University of Tokyo

No CIRJE-F-1235, CIRJE F-Series from CIRJE, Faculty of Economics, University of Tokyo

Abstract: This study examines the effect of international taxation rules that allow market countries to tax the sales of a giant digital IT firm based outside the countries. It develops an asymmetric tax competition model where one country hosts an online service supplier selling digital services over the Internet worldwide. The main finding indicates that changes in tax rules improving market countries will not only benefit them but also the country hosting the global supplier whose tax bases would shrink.

Pages: 36 pages
Date: 2024-09
New Economics Papers: this item is included in nep-ipr, nep-pay and nep-pbe
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Persistent link: https://EconPapers.repec.org/RePEc:tky:fseres:2024cf1235

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