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市場調査レポート
ベストプラクティス：技術導入および経済成長に向けた政策減税−PCにかかるVATの撤廃
Best Practices: Tax Incentives to Technology Adoption and Economic Growth -- VAT Elimination on PCs
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当商品の販売は、2011年09月09日を持ちまして終了しました。
Abstract
This Government Insights report is a compilation of lessons learned
during the past half decade in Latin American countries, but
that can be applied to the majority of nations seeking
to stimulate growth and competitiveness via increased technology adoption. The
impact of technology on the productivity of individuals, enterprises, industries,
and nations is so strong that assignment of taxes on
the investment on technology generates concerns about its strategic and
economic convenience. Such concerns are stronger if taxes actually reduce
the net flow of tax collection. A series of studies
done by IDC/Government Insights in Colombia (2001, 2006, and 2008),
Argentina (2008), and Peru (2008) aimed to understand the impact
of excluding technology from value-added tax (VAT). The benefits found
are numerous. They go beyond the direct increase in income
tax collection due to greater demand at lower prices and
into the economic effects of increased worker productivity and country
competitiveness.
"Tax reduction does not necessarily mean tax sacrifice. In the
case of technology, it might mean an actual increase in
collected tax revenue and definitely an increased competitiveness that results
in higher GDP growth," said Ricardo Villate, vice president, Research
and Consulting of IDC Latin America.
Table of Contents
- Government Insights Opinion
- In This Report
- Situation Overview
- Introduction
- Strategic Analysis of Technology Investment
- Worker Productivity and ICT Investment
- Marginal Productivity of ICT Capital Versus Physical Capital
- Price Elasticity of Demand of Desktop and Portable PCs
- Economic Analysis: Costs and Fiscal Benefits of Tax Exclusion
- Step 1: Evaluation of Fiscal Revenue Drop
- Step 2: Impact of Final Price Reductions
- Step 3: Multiplying Effect of PC Purchases on ICT
- Step 4: Elasticity of GDP Against Increments in ICT Investment
- Step 5: Evaluation of Fiscal Revenue Increments
- Steps 6 and 7: Calculation of Expected Present Net Value of Fiscal Revenue and Total Cost-Benefit Evaluation
- The Colombian Case
- Reduction of Taxes on PC Purchases
- The Impact on Prices
- The Behavior of Demand
- Price Elasticity of Demand
- Results on Tax Collection
- Indirect Results
- Future Outlook
- Essential Guidance
- Learn More
- Related Research
- Synopsis
- Table: Cost-Benefit Analysis of Value-Added Tax Elimination on PCs in Argentina and Peru
- Table: Colombia Notebook PC Average Sales Values, 3Q06–4Q07
- Table: Colombia Desktop PC Average Sales Values, 3Q06–4Q07
- Table: Colombia Fiscal Impact of PC Value-Added Tax Exclusion, 2006–2008
- Figure: Sequence of Analysis of Economic Impact of ICT Tax Reduction
- Figure: Relationship Between ICT as a Percentage of GDP and Worker Productivity
- Figure: Argentina Notebook PC Shipments and Average Sales Values, 1995–2007
- Figure: Latin America/Caribbean Applied Value-Added Tax Rates by Country, 2007
- Figure: Latin America/Caribbean Indirect Taxes as a Percentage of GDP by Country, 2006
- Figure: Latin America/Caribbean Direct Taxes as a Percentage of GDP by Country, 2006
- Figure: Basic GDP Versus ICT Elasticity Model
- Figure: Latin America Public Income as a Percentage of GDP by Country, 2005
- Figure: Colombia Desktop and Notebook PC Shipments, 1Q96–4Q08
- Figure: Colombia Desktop PC Shipments and Average Sales Values, 1996–2007
- Figure: Colombia Notebook PC Shipments and Average Sales Values, 1996–2007
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