This report builds on a 2005 report Tax and the Digital Divide and extends the benchmark of taxes levied on the ownership and use of mobile phones to 101 countries, representing about 85% of the global population. From a sample of 57 developing countries, the report finds that a 10% increase in mobile penetration leads to a 1.2% increase in the annual growth rate in GDP.

It analyses the impact of reducing/removing consumer taxes on mobile services through considering the impact of tax changes on a reduction in the price charged to the end customer and the impact this change will have on mobile penetration and usage, and the subsequent impact on tax revenues and GDP.

Download Global Mobile Tax Review 2006-2007