Money for Nothin’ – Digitalization and Fluid Tax Bases
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- Yu Song & Chenfei Qian & Susan Pickard, 2021. "Age-Related Digital Divide during the COVID-19 Pandemic in China," IJERPH, MDPI, vol. 18(21), pages 1-13, October.
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More about this item
Keywords
Digital tax; OECD/BEPS; Digitalization; Taxation;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue
- O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ICT-2020-02-17 (Information and Communication Technologies)
- NEP-PAY-2020-02-17 (Payment Systems and Financial Technology)
- NEP-PBE-2020-02-17 (Public Economics)
- NEP-PUB-2020-02-17 (Public Finance)
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