Global Mobile Tax Review 2006-2007

Wednesday 17 Oct 2007 | 2007 | Global | Research & Reports | Taxation |

Global Mobile Tax Review 2006-2007 image

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.