Taxing telecommunications/ICT services: an overview
Table of contents
Foreword
Executive summary
1 Introduction
2 A taxonomy of telecommunication/ICT taxes
3 Telecommunications tax levels in different regions
4 The impact of taxation: an analytical framework
A. Distributional effects of taxes
B. The cost of collection
C. The incidence of the tax
D. Efficiency effects of taxes
E. Input taxes and customs taxes
F. Overall approaches to commodity taxation
5 The impact of taxation: telecommunication/ICT sector effects
A. Distributional considerations
B. The cost of collection
C. Incidence
D. Efficiency effects of taxes
E. Input taxes
6 Taxation of incoming international calls
7 The indirect impact of telecommunications/ICT taxation: macro effects
8 Case studies from selected sub-Sahara African countries
The sample
Handset and service taxes
Trends and prospects
9 Discussion and conclusions
A. The effects of taxation on firms and consumers
B. Relevant considerations for governments and conclusions
Annex: A diagrammatic exposition of the effects of tax
A. The welfare effects of service taxes
B. Taxing inputs
C. The incidence of a tax
D. Analysis of customs taxes
E. Double taxation