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• 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