. This results in different effective tax rates depending on the way in which goods and services are purchased and the …-of-taxation rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion … among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage … this paper, we show that an upper bound on pre-enforcement tax compliance can be obtained using market data on pre- and …

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST … of data. We offer a rationalization of the DST as a tax on location-specific rent (LSR). That is, just as many countries …

policy incentives. Small countries are incentivized to tax the import of digital services. In fact, various countries have … promoting an international tax regime in which the profit earned on remote supplies of digital business services is split …