The challenge of the digital economy : markets, taxation and appropriate economic models /
"This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it c...
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Group Author: | ; |
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Published: |
Palgrave Macmillan,
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Publisher Address: | Cham, Switzerland : |
Publication Dates: | [2016] |
Literature type: | Book |
Language: | English |
Subjects: | |
Summary: |
"This volume presents contributions that analyse the extraordinary impact of digital technology on business, services, and the production of value in many sectors of the economy. At the heart of this book is the fact that the entire digital economy is now worth almost 6% of global GDP, and it continues to grow at an unprecedented rate. The volume covers the general debate on taxation and the digital economy with the chapters by Russo, Makiyama and Boccia, before completing the analysis with discussion of three national case studies covering the U.S. (Pagano) and the U.K. (Leonardi). Contributors...contextualise the key issues surrounding the digitalisation of the economy from an international perspective."-- |
Carrier Form: | xvii, 148 pages : map ; 22 cm |
Bibliography: | Includes bibliographical references (pages 137-139) and index. |
ISBN: |
9783319436890 (hardcover) : 3319436899 (hardcover) 9783319436906 (eBook) 3319436902 (eBook) |
Index Number: | HC79 |
CLC: |
F713.36 F062.5 |
Call Number: | F062.5/C437 |
Contents: |
The digital economy and fiscal policy in the age of e-commerce / The damages of fiscal competition in Europe and alternatives to anarchy / Base erosion and profit shifting Retracted chapter. OECD BEPS : reconciling global trade, taxation principles and the digital economy / Federalism, e-commerce and public finance in the USA / A few ideas for reforming internet taxation / The digital economy and the tax regime in the UK / Taxation and the future of the digital economy / |