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Economic perspectives on the Internet
Wiseman, Alan E. - 2000
Persistent link: https://www.econbiz.de/10001516696
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Taxing the digital economy : theory, policy, and practice
Elliffe, Craig - 2021
of the Development of the Theories -- 1.4.3 The Ability to Pay Theory and Taxing Non-Residents …1.4.4 The Renaissance of the Benefit Theory -- 1.4.5 The Benefit Theory in the Digital Age: Does the Absence of … Presence in the Country of Source? -- (c) The Source Country Contribution to Digital Businesses -- 1.5 The Benefit Theory and …
Persistent link: https://www.econbiz.de/10013272482
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International Taxation of Electronic Commerce
Avi-Yonah, Reuven S. - 2022
Persistent link: https://www.econbiz.de/10013323621
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Contemporary issues in taxation research
Lymer, Andrew (ed.); Salter, David (ed.); Oats, Lynne (ed.);  … - 2003
Persistent link: https://www.econbiz.de/10012029627
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Taxing the digital economy : theory, policy and practice
Elliffe, Craig - 2021
"In 2018, the total global e-commerce market worth roughly USD 7.7 trillion. Despite the size of this economy and its extraordinary growth rate, many multinational companies paid little tax in the countries in which they did business. This is not a problem that can be ignored. Digital companies...
Persistent link: https://www.econbiz.de/10012310595
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A research on regulatory framework and tax for digital platform business
Ghosh, Shuporna; Bobek, Vito; Rojs, Monika Kirbiš; … - In: International journal of electronic trade 1 (2023) 1, pp. 40-58
Persistent link: https://www.econbiz.de/10015060699
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Taxing the digital economy : investor reaction to the european commission's digital tax proposals
Klein, Daniel; Ludwig, Christopher; Spengel, Christoph - In: National tax journal 75 (2022) 1, pp. 61-92
Persistent link: https://www.econbiz.de/10013253283
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Tax policy and capital formation under the EMU : perspectives on German economic policy
Chirinko, Robert S.; Auerbach, Alan J. - In: Investing today for the world of tomorrow : studies on …, (pp. 9-37). 2001
Persistent link: https://www.econbiz.de/10001584683
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Investment, growth, and tax morale : on the role of government policy
Lai, Hung Viet Quoc - 2017
Persistent link: https://www.econbiz.de/10012548253
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International Tax Spillovers and Tangible Investment, with Implications for the Global Minimum Tax
Keen, Michael - 2023
cross-border investment. Spillovers from statutory tax rates abroad seem: As sizable as effects from the host's rate; larger … shifting through real investment (rather than 'paper' profit shifting). Contrary to much policy discussion, the results also … imply that: Host countries' marginal effective tax rates have at best a weak effect on real investment; those elsewhere have …
Persistent link: https://www.econbiz.de/10015059218