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- W3145813907 abstract "I. Introduction 712II. The Proposed Global E-commerce Tax 717A. E-commerce Taxation Challenges and Current Responses 717B. The Details of the Global E-commerce Tax 721C. The Normative Basis for the Global E-commerce Tax.... 722III. Theories of International Cooperation and the Political Feasibility of a Global E-commerce Tax 723A. State Sovereignty Concerns 723B. Realism and the Political Feasibility of a Global E-commerce Tax 7241. The Theory 7242. State Interests and Their Achievement 727C. Liberalism and the Political Feasibility of Global E-commerce Tax 7291. The Theory 7292. State Values and Their Fulfillment 731D. Summary 732IV. The Global Interest and Value: Funding Global Public Goods 733A. The Definition of Global Public Goods 734B. The Current Regime for the Provision of Global Public Goods 735C. The Current Financing of Global Public Goods 739D. New Trends and Sources of Global Public Goods Finance 741E. The Global E-commerce Tax as a Good New Source of Finance 745F. Funding Global Public Goods as a Global Interest and Value That Enhances Political Feasibility 747V. Supporting Empirical Case Studies 749A. Global Taxes Proposed Recently by the UN, G20, EU, and Politicians 749B. Growing Trends of Cooperation on Global Tax Issues... .153C. The Supranational Role of International Institutions on Global Economic Issues 756VI. Conclusion 765I. IntroductionIn its strongest statement yet on progressive tax reform, the United Nations (UN) recently called on countries to introduce a global carbon tax and a financial transaction tax (FTT).1 The Global Internet Tax suggested by the European Telecommunication Network Operators Association (ETNO), which wants Apple, Google, and other Web companies to pay to deliver content, was proposed for debate at a meeting of the UN agency called the International Telecommunication Union in December 2012.2 On May 23, 2012, the European Parliament adopted an opinion supporting the Commission's proposal on FTT.3In my recent article, Global Taxation of Cross Border ECommerce Income,4 I proposed a Global E-Commerce Tax (GET) on cross border e-commerce income that would be imposed by a new supranational institution, The Global Tax Fund (GTF), to be established by countries through international treaty. According to my proposal, GET revenues should be spent to fund global public goods. I argued normatively that the proposed regime achieves legitimate, certain, efficient and fair taxation on cross border e-commerce income. In addition, it finances the very important and growing need of supplying global public goods. …" @default.
- W3145813907 created "2021-04-13" @default.
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- W3145813907 date "2013-04-01" @default.
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- W3145813907 title "The Political Feasibility of a Global E-Commerce Tax" @default.
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