Abstract
The comeback of turnover-based taxes raises several concerns. Although easier to ascertain than profits, revenue is a poor indicator of ability to pay, particularly when employed as a tax base for progressive levies. Size of turnover is hardly a ground for tax differentiation, not to mention the risk of double taxation and unequal treatment. Efforts to enact turnover taxes, such as the digital services tax envisaged by the European Commission, should therefore be carefully reassessed.
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