Taxing Telecommunications in Developing Countries /

Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient 'tax handle'. This paper explores whether there is an economic rationale for sector-specific taxes on telecommunications and, if so, what form...

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Detalles Bibliográficos
Autor Principal: Matheson, Thornton
Outros autores: Petit, Patrick
Formato: Revista
Idioma:English
Publicado: Washington, D.C. : International Monetary Fund, 2017.
Series:IMF Working Papers; Working Paper ; No. 2017/247
Acceso en liña:Full text available on IMF