相关论文: Ordinal Tax To Sustain a Digital Economy

Governments across the globe are facing challenging times to generate more revenue because of the economic slowdown and to balance their budgets. There is a growing need to find new ways of revenue generation as spending cuts and austerity…

Nowadays digital services, such as cloud computing and network access services, allow dynamic resource allocation and virtual resource isolation. This trend can create a new paradigm of flexible pricing schemes. A simple pricing scheme is…

Despite global efforts to harmonize international trade statistics, our understanding of digital trade and its implications remains limited. Here, we introduce a method to estimate bilateral exports and imports for dozens of sectors…

This paper is the first attempt to formalize a new field of economics; studding the Intangibles Goods available on the Internet. We are taking advantage of the digital world's specific rules, in particular the zero marginal cost, to propose…

The digital economy is a highly relevant item on the European Union's policy agenda. Cross-border internet purchases are part of the digital economy, but their total value can currently not be accurately measured or estimated. Traditional…

Tax administrative cost reduction is an economically and socially desirable goal for public policy. This article proposes total administrative cost as percentage of total tax revenue as a vivid measurand, also useful for cross-jurisdiction…

Strategic shrouding of taxes by profit-maximizing firms can impair the effectiveness of corrective taxes. This paper explores tax shrouding and its consequences after the introduction of a digital sin tax designed to discourage harmful…

Surfing on the internet boom, the digital marketing industry has seen an exponential growth in the recent years and is often at the origin of the financial success of the biggest tech firms. In this paper we study the current landscape of…

Recent empirical evidence shows that investments in ICT disproportionately improve the performance of larger firms versus smaller ones. However, ICT may not be all alike, as they differ in their impact on firms' organisational structure. We…

As digital goods and services become an integral part of modern day society, the demand for a standardized and ubiquitous form of digital currency increases. And it is not just about digital goods; the adoption of electronic and mobile…

Using novel survey data from Swiss firms, this paper empirically examines the relationship between the use of digital technologies and the prevalence of performance incentives. We argue that digital technologies tend to reduce the cost of…

Internet access is essential for economic development and helping to deliver the Sustainable Development Goals, especially as even basic broadband can revolutionize available economic opportunities. Yet, more than one billion people still…

The European Commission has the power to inspire, initiate and sponsor huge transnational projects to an extent impossible for most other entities. These projects can address universal themes and develop well-being models that are valuable…

The current crisis, at the time of writing, has had a profound impact on the financial world, introducing the need for creative approaches to revitalising the economy at the micro level as well as the macro level. In this informal analysis…

Order is one of the main instruments to measure the relationship between objects in (empirical) data. However, compared to methods that use numerical properties of objects, the amount of ordinal methods developed is rather small. One reason…

We analyze how uncertain technologies should be robustly regulated and how regulation should evolve with new information. An adaptive sandbox comprising a zero marginal tax up to an evolving quantity limit is (i) robust: it delivers optimal…

In France, for administrative reasons, unemployed workers may actually be involved in occasional work while remaining identified as unemployed (and receiving the corresponding benefit). This is due to the fact that the unemployed are deemed…

The topic under study is of crucial importance, especially for developing countries. The aim of the present paper is to study the problems in revenue administration in terms of tax revenue in Georgia and analyze foreign experience in that…

This paper provides a comprehensive, descriptive overview of the current state of digital transformation in the Swiss economy and delineates areas that businesses should keep an eye on. Key findings illustrate that even established…

With the continuous development of web technology, Web3.0 has attracted a considerable amount of attention due to its unique decentralized characteristics. The digital economy is an important driver of high-quality economic development and…