Victoria University

Taxation Treatment of Information Service Provision

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Show simple item record Howell, Bronwyn 2015-02-11T21:38:52Z 2015-02-11T21:38:52Z 23/07/2000 2000
dc.description.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 en_NZ
dc.format pdf en_NZ
dc.language.iso en_NZ
dc.rights Permission to publish research outputs of the New Zealand Institute for the Study of Competition and Regulation has been granted to the Victoria University of Wellington Library. Refer to the permission letter in record: en_NZ
dc.subject taxation en_NZ
dc.subject information service provision en_NZ
dc.title Taxation Treatment of Information Service Provision en_NZ
dc.type Text en_NZ
vuwschema.contributor.unit New Zealand Institute for the Study of Competition and Regulation en_NZ
vuwschema.contributor.unit Victoria Business School: Orauariki en_NZ
vuwschema.type.vuw Working or Occasional Paper en_NZ
vuwschema.subject.anzsrcseo 149999 Economics not elsewhere classified en_NZ

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