People are increasingly dependent on technology. On the other hand, companies' large-scale investments to establish an ongoing loyalty with technology platforms and ecosystems show negative results. This is due to lower trust, concerns about risk, and increasing issues of privacy. Despite the...

The use of digital services is largely non-rival. This paper argues that vanishing marginal costs of supply change policy incentives. Small countries are incentivized to tax the import of digital services. In fact, various countries have already moved towards expanded source taxation of online...