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A Global E-Commerce Tax To Fund Global Public Goods, Rifat Azam Dr.
A Global E-Commerce Tax To Fund Global Public Goods, Rifat Azam Dr.
Rifat Azam Dr.
A Global E-commerce Tax to Fund Global Public Goods Rifat Azam
Abstract
This article argues for the imposition of a “global e-commerce tax” on global e-commerce income for funding global public goods. The idea is to create an international body (the "global fund"), to vest it with the authority to impose global tax on global e-commerce income, and to use the tax revenues to fund global public goods. I wish to stress that the model rests on two pillars: global taxation and global spending. The article presents, for the first time, an outline for a concrete design and structure of …