Taxation in the Era of Digital Transformation

Taxation in the Era of Digital Transformation

Client

Wissenschaftsgemeinschaft Gottfried Wilhelm Leibniz e. V.

Period: 01.06.2018 – 30.11.2022

The aim of this interdisciplinary research network is to examine how digital transformation affects the functionality of tax systems. The research addresses the concern that digitalization further impairs the taxing power of nation states and raises issues of distributive fairness. It extents the academic research in the fields of measuring digital transformation in a multi-dimensional setting, identifying heterogenous tax avoidance behavior and its competition implications and the digital opportunities for tax enforcement. Beyond research papers and academic outreach the network will develop a blueprint for taxation in the digital era.

Unit
Digital Economy Corporate Taxation and Public Finance

Project members

Katharina Nicolay

Katharina Nicolay

Stellvertretende Leitung

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Irene Bertschek

Irene Bertschek

Leitung

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Daniela Steinbrenner

Daniela Steinbrenner

Researcher

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Verena Dutt

Verena Dutt

Researcher

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Christopher Ludwig

Christopher Ludwig

Researcher

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Reinhold Kesler

Reinhold Kesler

Junior Research Associate

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Barbara Stage

Barbara Stage

Junior Research Associate

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Patrick Breithaupt

Patrick Breithaupt

Researcher

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Janna Axenbeck

Janna Axenbeck

Researcher

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Cooperation partner
Prof. Dr. Christoph Spengel, Lehrstuhl für Allgemeine Betriebswirtschaftslehre und Betriebswirtschaftliche Steuerlehre II, Universität Mannheim, Mannheim, DE // Johannes Voget, Prof. Dr., Universität Mannheim, Mannheim, DE // Prof. Dietmar Harhoff, Ph.D., INNO-tec - Institut für Innovationsforschung, Technologiemanagement und Entrepreneurship, Ludwig-Maximilians-Universität München, München, DE // Dr. Frank Schmidt, PwC - PricewaterhouseCoopers GmbH, Frankfurt am Main, DE // Vincenzo Spiezia, PhD, Information and Communication Technologies Unit in the Directorate for Science, Technology and Industry of the OECD, Ottawa, Ontario, CA // Lisa De Simone, Stanford Graduate School of Business, Stanford University, Stanford, US // Prof. Dr. Nadine Riedel, Lehrstuhl für Finanzwissenschaft und Wirtschaftspolitik, Ruhr-Universität Bochum, Bochum, DE // Prof. Dr. Alexander Mädche, Institute of Information Systems and Marketing (IISM) Karlsruhe Institute of Technology (KIT), Karlsruhe, DE // Prof. Dr. Florian Stahl, Lehr­stuhl für Quantitatives Marketing und Konsumentenverhalten, Universität Mannheim, Mannheim, DE // Prof. Dr. Karin Hoisl, Lehr­stuhl für Organisation und Innovation, Universität Mannheim, Mannheim, DE // Dr. Michael Kummer, School of Economics, University of East Anglia, Norwich, UK

Selected Publications

Axenbeck, Janna and Patrick Breithaupt (2022), Measuring the Digitalisation of Firms – A Novel Text Mining Approach, ZEW Discussion Paper No. 22-065, Mannheim.

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Spengel, Christoph, Daniel Klein, Christopher Ludwig, Jessica Müller, Raphael Müller, Stefan Weck and Sarah Winter (2021), EU Should Focus more on Indirect Taxes Instead of Proposals for a Digital Levy, ZEW policy brief No. 21-02, Mannheim

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Klein, Daniel, Christopher Ludwig and Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper No. 20-051, Mannheim.

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Spengel, Christoph, Christopher Ludwig, Raphael Müller and Ann-Catherin Werner (2020), Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze, ZEW policy brief No. 20-03, Mannheim

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Bräutigam, Rainer, Christopher Ludwig and Christoph Spengel (2019), Steuerlicher Reformbedarf bei Service-Plattformen, ZEW expert brief No. 19-01, Mannheim

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