The Digital Services Tax: A Conceptual Defense-Reference-Cited by-同舟云学术

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The Digital Services Tax: A Conceptual Defense

Published:2018 Issue: Volume: Page:
ISSN:1556-5068
Container-title:SSRN Electronic Journal
language:en
Short-container-title:SSRN Journal

Author:

Cui Wei

Publisher

Elsevier BV

Reference10 articles.

1. This point has been emphasized in most recent theoretical analyses of the taxation of digital platforms;J. PUB. ECON. THEORY,2018

2. Taxing Network Externalities;Jacques Cremer;TAXATION AND THE DIGITAL ECONOMY: A SURVEY OF THEORETICAL MODELS,2015

3. Tax Responses in Platform Industries, 62 OXFORD ECON;Hans Jarle Kind;PAPERS,2010

4. Paternalisme et réformisme

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1. Evidence Against the Undertaxation of Digital Companies from the Weighted Effective Tax Rate Method Analysis;International Journal of Economic Sciences;2024-05-16

2. Digital Rent and the Universal Basic Income: Social Distribution of “User-Created Value”;Affective Capitalism;2023

3. Permanent Establishment: The Fairest Nexus of All? (Step 3);Taxation of Big Data;2023

4. Ending the Era of ‘Free’ Data: Data Collection Tax (Step 1);Taxation of Big Data;2023

5. Current International Approach to ‘Data Taxation’;Taxation of Big Data;2023

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