The Digital Services Tax as a Tax on Location-Specific Rent
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Cited by:
- Renato E. Reside, Jr., 2022. "Digital Services Taxes: Multilateral and Unilateral Efforts and an Overview of Recent Economic Models," UP School of Economics Discussion Papers 202203, University of the Philippines School of Economics.
- Wolfram F. Richter, 2022. "Taxing Multinational Enterprises: A Theory-Based Approach to Reform," CESifo Working Paper Series 10119, CESifo.
- Wolfram F. Richter, 2022. "Granting Market Countries the Right to Tax Profit without Physical Nexus," CESifo Working Paper Series 9556, CESifo.
- Ortmann, Regina & Simons, Dirk & Voeller, Dennis, 2021. "Real effects of an international tax reform for MNEs," arqus Discussion Papers in Quantitative Tax Research 265, arqus - Arbeitskreis Quantitative Steuerlehre.
- Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
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More about this item
Keywords
digital services tax; international taxation; location-specific rent; digital platforms;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
- M37 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Advertising
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ICT-2019-07-29 (Information and Communication Technologies)
- NEP-LAW-2019-07-29 (Law and Economics)
- NEP-PAY-2019-07-29 (Payment Systems and Financial Technology)
- NEP-PBE-2019-07-29 (Public Economics)
- NEP-PUB-2019-07-29 (Public Finance)
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