Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms … jurisdictions. But, Wayfair is not the end of the story: technological changes that induce new consumption patterns, promise new …, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, we discuss …

Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way … of consumption tax (CT) of Japanese design, technology is having a profound impact. Government certified transaction … information an opportunity opens for hyper transformation of the consumption tax. It is entirely within the grasp of policymakers …