Anfang 2021 hat die Europäische Kommission den formalen Prozess zur Entwicklung eines stabilen regulatorischen und steuerlichen Rahmens zur Bewältigung der Herausforderungen der digitalen Wirtschaft wieder aufgenommen. Bereits 2018 wollte die Europäische Kommission eine politische Einigung...

As of the beginning of 2021, the European Commission has restarted the formal process to develop a stable regulatory and tax framework to address the challenges of the digital economy. In 2018, the European Commission initially intended to gain political agreement on a Digital Services Tax (DST)...

We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...

We investigate the websites of economists at Harvard University and George Mason University. We draw a contrast between the two departments by using Robert Nelson's distinction between the scholastic and the pietistic approaches to knowledge and discourse. Scholasticism is hierarchical in...