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Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484329279
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
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 they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Author: Ms.Thornton Matheson
Publisher: International Monetary Fund
ISBN: 1484324986
Category : Business & Economics
Languages : en
Pages : 42
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Book Description
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 they should take to balance the competing goals of promoting connectivity and mobilizing revenues. A survey of the literature finds that limited telecoms competition likely creates rents that could efficiently be taxed. We propose a “pecking order” of sector-specific taxes that could be levied in addition to standard income and value-added taxes, based on capturing rents and minimizing distortions. Taxes that target possible economic rents or profits are preferable, but their administrative challenges may necessitate reliance on service excises at the cost of higher consumer prices and lower connectivity. Taxes on capital inputs and consumer access, which distort production and restrict network access, should be avoided; so should tax incentives, which are not needed to attract foreign capital to tap a local market.
Author: Jerry A. Hausman
Publisher: A E I Press
ISBN:
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
The 1996 Telecommunications Act requires telecommunications carriers to subsidize Internet services to schools and libraries. Hausman shows that the FCC's proposed tax to subsidize those services is economically inefficient.
Author: Hank Intven
Publisher:
ISBN:
Category :
Languages : en
Pages : 350
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Book Description
Author: Jean-Jacques Laffont
Publisher: MIT Press
ISBN: 9780262621502
Category : Business & Economics
Languages : en
Pages : 340
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Book Description
The authors analyze regulatory reform and the emergence of competitionin network industries using the state-of-the-art theoretical tools ofindustrial organization, political economy, and the economics ofincentives.
Author: Uchenna Jerome Orji
Publisher: Cambridge Scholars Publishing
ISBN: 1527523837
Category : Law
Languages : en
Pages : 640
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Book Description
The Nigerian telecommunications industry has continued to grow in a phenomenal manner following market liberalization reforms that commenced in the 1990s. As of 2017, the telecommunications industry was one of the fastest-growing economic sectors in Nigeria and the fourth largest contributor to the country’s Gross Domestic Product. The telecommunications industry, however, remains a highly technical and naturally dynamic industry that has not been a usual area for legal research in developing countries such as Nigeria. This book bridges that gap in knowledge by providing an analysis of the legal and policy instruments that regulate the industry. It comprises eleven chapters that discuss the historical evolution of telecommunications and its regulation; the development of the Nigerian telecommunications industry from 1886 to 2017; the legal basis for the regulation of the industry; the licensing and duties of service providers; the regulation of network infrastructure; the protection of consumers; the regulation of competition, interconnection, universal access, and environmental protection; and the resolution of industry disputes. This book will be useful to policy makers, legislators, regulators, lawyers, law students, investors, operators, and consumers, as well as any person interested in the Nigerian telecommunications industry.
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Economic and Commercial Law
Publisher:
ISBN:
Category : Antitrust law
Languages : en
Pages : 508
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
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Book Description
Author: Susan P. Crawford
Publisher: Yale University Press
ISBN: 0300153139
Category : Law
Languages : en
Pages : 370
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Book Description
Why Americans are paying much more for Internet access,and getting much less
Author: Robert W. Crandall
Publisher: Rowman & Littlefield
ISBN: 9780815719724
Category : Business & Economics
Languages : en
Pages : 228
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Book Description
In virtually every country, the price of residential access to the telephone network is kept low and cross-subsidized by business services, long distance calling, and various other telephone services. This pricing practice is widely defended as necessary to promote "universal service," but Crandall and Waverman show that it has little effect on telephone subscriptions while it has major harmful effects on the value of all telephone service. The higher prices for long distance calls reduce calling, shift the burden of paying for the network to those whose social networks are widely dispersed. Therefore, many poor and rural households--the intended beneficiaries of the pricing strategy--are forced to pay far more for telephone service than they would if prices reflected the cost of service. Despite these burdens, Congress has extended the subsidies to advanced services for schools, libraries, and rural health facilities. Crandall and Waverman show that other regulated utilities are not burdened with similarly inefficient cross-subsidy schemes, yet universality of water, natural gas, and electricity service is achieved. As local telephone service competition develops in the wake of the 1996 Telecommunications Act, the universal-service subsidy system will have to change. Subsidies will have to be paid from taxes on telecom services and paid directly to carriers or subscribers. Crandall and Waverman show that an intrastate tax designed to pay for each state's subsidized subscriptions is far less costly to the economy than an interstate tax. Robert W. Crandall is a senior fellow in Economic Studies at the Brookings Institution. Leonard Waverman is a visiting professor at the London Business School, on leave from the University of Toronto. They are coauthors of Talk Is Cheap: The Promise of Regulatory Reform in North American Telecommunications (Brookings, 1995).
Author:
Publisher:
ISBN:
Category : Local transit
Languages : en
Pages : 200
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Book Description
