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Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...
Persistent link: https://www.econbiz.de/10012316948
Can digital payments systems help reduce extreme hunger? Humanitarian needs are at their highest since 1945, aid budgets are falling behind, and hunger is concentrating in fragile states where repression and aid diversion present major obstacles. In such contexts, partnering with governments is...
Persistent link: https://www.econbiz.de/10014583810
In this paper we show, using a Machine Learning Framework and utilising a substantial corpus of media articles on Brexit, confirmed evidence of co-integration and causality between the ensuing media sentiments and British currency. The novel contribution of this paper is that along with...
Persistent link: https://www.econbiz.de/10012038978
Remote work arrangements and increased virtual communication are commonplace. Particularly in organizations, virtual communication has become an essential tool for collaboration and exchanging information. Virtual communication channels, such as text or video messages, provide different levels...
Persistent link: https://www.econbiz.de/10014528213
This paper maps the use of digital tools in the Icelandic constitutional revision process of 2011 and discusses its aftermath in subsequent years. Although causal links between the digital elements of the process and the content and fate of the constitutional bill are impossible to establish, an...
Persistent link: https://www.econbiz.de/10011509253
Various forms of social learning and network effects are at work on crowdfunding platforms, giving rise to informational and payoff externalities. We use novel entrepreneur-backer data to study how these externalities shape funding dynamics, within and across projects. We find that backers...
Persistent link: https://www.econbiz.de/10012057306
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a...
Persistent link: https://www.econbiz.de/10012031145
Peer-to-business lending refers to online platforms facilitating loans from individuals to smalland medium-sized enterprises (SMEs). We conjecture that easy-to-understand risk ratings conveyed by the platform play a pronounced role in influencing the borrowing success of SMEs and that more...
Persistent link: https://www.econbiz.de/10012166027
This paper studies the effect of advertising on content differentiation on YouTube, the second-most visited website in the world. I demonstrate that an exogenous increase in the feasible advertising quantity leads to a considerable decrease in the YouTubers' probability to duplicate mainstream...
Persistent link: https://www.econbiz.de/10012313777
We study peer influence in an online social network on a platform where consumers purchase music albums. They can follow their peers and become informed about their consumption choices. In particular, we are interested in how this affects consumers' exploration of new music that exhibits...
Persistent link: https://www.econbiz.de/10013463329