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The challenge of the digital economy : markets, taxation and appropriate economic models

Cham, Switzerland : Palgrave Macmillan, 2016

"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), U.K. (Leonardi) and Italy (Boccia and Leonardi). Contributors...contextualise the key issues surrounding the digitalisation of the economy from an international perspective."--

Bibliographic Information

Format: Book
Subject: Information technology
Electronic commerce
Publication Year:2016
Language:English
Published:Cham, Switzerland : Palgrave Macmillan, 2016
ISBN:9783319828879
3319828878
Notes:The chapter "OECD BEPS : reconciling global trade, taxation principles and the digital economy" "has been withdrawn as Palgrave does not have the publication rights. Online version for [that] chapter can be found at 10.1007/978-3-319-43690-6_4" -- Pages 55 & E1.
Includes bibliographical references and index
Introduction: Digital economy and fiscal policy in the age of e-commerce / Francesco Boccia -- Damages of fiscal competition in Europe and alternatives to anarchy / Salvatore Biasco -- Base erosion and profit sharing -- RETRACTED CHAPTER: OECD BEPS : reconciling global trade, taxation principles and the digital economy / Hosuk Lee-Makiyama and Bert Verschelde -- Federalism, e-commerce and public finance in the USA / Michael A. Pagano -- A few ideas for reforming internet taxation / Antonio Uricchio -- Digital economy and the tax regime in the UK / Robert Leonardi -- Conclusions: Taxation and the future of the digital economy / Robert Leonardi
Course: SOC413

Availability at HKSYU Library

Location Call number Status
English Book (4/F) 658.4038 CHA 2016 Available