• 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