Cybertax

Author:

Soete Luc,ter Weel Bas

Publisher

Elsevier BV

Subject

Sociology and Political Science,Development,Business and International Management

Reference34 articles.

1. See, for example, European Commission, Advanced Communications for Cohesion and Regional Development, Accorde, Final Report, DG XIII, Commission of the European Communities, Brussels, 1995, on the development and adjustment of workers, firms and governments towards the IS.

2. Freeman, C. and Soete, L., Work for All or Mass Unemployment?: Computerised Technical Change into the Twenty-First Century, Pinter, London, 1994, advocate for more and comprehensive education and improvement of the way to acquire knowledge.

3. See, for example, the European Centre for Work and Society, The Impact of Technological Change on Employment within the European Union between 1984 and 2025, European Parliament, Luxembourg, 14 February 1995, on how to cope with the implications of technological change in society.

4. Bandwidth has only increased from 56 kilobytes per second in the late eighties to 45 megabytes per second in 1996. In the near, future bandwidth is expected to increase to 1 gigabit per second.

5. See, for example, Stahl, D. O., A critical survey of Internet pricing proposals. In The Economics of the Information Society, ed. A. Dumort and J. Dryden, EUR 16676 EN, European Commission/OECD, 1997, Brussels/Paris, pp. 142–154, for a critical survey on Internet pricing proposals. He argues that since most of the costs are sunk into infrastructure, the marginal cost of Internet data transport are essentially zero, so if Internet resources were private goods prices should be zero. In addition, Internet resources are public goods and consequently congestion is a potential negative externality. Marginal-cost pricing of public goods can lead to a so-called tragedy of the commons in which the common resource is over utilised, causing avoidable losses for society as a whole. He discusses the dynamic optimal pricing model, the smart-market approach to congestion pricing, the voluntary user declaration model and the connection-only and flat-rate pricing proposal.

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1. Cybertax: A New Approach to Cybersecuirty Risk Management;Challenges for Finance and Economic Accounting in Conditions of Multiple Crises;2023-09-11

2. The challenges to taxing e-commerce: a comparative analysis for the Pacific;African J. of Accounting, Auditing and Finance;2013

3. E-commerce transactions in a virtual environment: virtual transactions;Electronic Commerce Research;2012-09

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5. Taxation in an Electronic World: The International Debate and a Role for Tax Research;SSRN Electronic Journal;2004

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