Taxation in the Digital Era
Economic, Legal, and Policy Challenges
Palgrave Macmillan UK
ISBN 978-3-031-93364-6
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Bibliografische Daten
Fachbuch
Buch. Hardcover
2025
5 s/w-Abbildungen.
In englischer Sprache
Umfang: xii, 164 S.
Format (B x L): 14,8 x 21 cm
Verlag: Palgrave Macmillan UK
ISBN: 978-3-031-93364-6
Produktbeschreibung
With Sweden as a central case study, the chapters in this book address broader concerns surrounding the impact of digital transformation on how states calculate and enforce tax, as well as the role of international coordination in reforming tax policy. The book covers many important topics such as financing public welfare, international attempts to combat issues concerning multinationals and consumption taxation, legitimacy and democratic implications, as well as how digitalization impacts firms’ and tax authorities’ tax administration. The effects of AI, automation and remote work are all considered, as well as how greater labor mobility is decreasing the emphasis on a geographical nexus for taxability and creating a need for urgent tax reform. Providing a diverse set of theoretical and policy considerations, this book will be essential reading for scholars, students and policymakers working in the spheres of tax law, the welfare state and public economics.
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