Platforms are everywhere. The rise of Uber, Netflix, and Facebook has attracted a lot of
attention to this business model. However, despite its relevance and presence in the digital …

Platforms are everywhere. The rise of Uber, Netflix, and Facebook has attracted a lot of
attention to this business model. However, despite its relevance and presence in the digital …

Do digital platforms, operated by multinational companies (MNCs), give rise to new profits
tax bases? Do they support new claims to, or new desirable international allocations of …

Taxing consumption in the digital economy poses unique challenges for fiscal authorities.
Recent institutional reforms, such as states changing remittance rules for the sales and use …

We study the incentive of an ad‐funded social media platform to curb the presence of unsafe
content that entails reputational risk to advertisers. We identify conditions for the platform not …

Abstract In 2018, the European Council and the UK and Spanish governments each
proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large …

Special issue on taxation in the digital economy IDEAS home Advanced search Economic
literature: papers, articles, software, chapters, books. Authors Institutions Rankings Help/FAQ …

In this paper we investigate how the fiscal authorities, through tax policies or fiscal
incentives, can play an important role in supporting digitalisation of the economy (digital …

Many of the largest and most influential industries in the global economy operate digitally as
multi-sided platforms, catering to different groups who are connected through intergroup …

I study the impact of ad-valorem and unit taxes on the intellectual property policies of two-
sided digital platforms. First, I address the monopoly case, in which I show that the effects of …