Digital Twins in the Industry: Maturity, Functions, Effects -- Architecting Digital Twin-Driven Transformation in the Refrigeration and Air Conditioning Sector -- Practical Application of the Concept of Digital Twins in the Aviation Sector -- Digital Revolution in the Energy Sector: Effects of...

The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...

Chapter 1. Understanding the Evolution of Digital Economy -- Chapter 2. Digital Technology Iteration and Productivity Revolution -- Chapter 3. Basic Theory of Social Division of Labor -- Chapter 4. Evolution of the Social Division Mode of Digital Economy -- Chapter 5. The Reshaping Force of...