Taxation in the Era of Digital Transformation

Taxation in the Era of Digital Transformation

Client/Allowance

Leibniz Association

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

Barbara Stage

Barbara Stage

Junior Research Associate

To the profile
Daniela Steinbrenner

Daniela Steinbrenner

Researcher

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Irene Bertschek

Irene Bertschek

Leitung

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Janna Axenbeck

Janna Axenbeck

Researcher

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Katharina Nicolay

Katharina Nicolay

Stellvertretende Leitung

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Reinhold Kesler

Reinhold Kesler

Junior Research Associate

To the profile
Verena Dutt

Verena Dutt

Researcher

To the profile
Allowance
Leibniz Association, Berlin, DE
Cooperation partner
University of Mannheim, Mannheim, DE // Institute for Innovation Research, Technology Management and Entrepreneurship (INNO-tec), Ludwig-Maximilians-Universität München, München, DE // PricewaterhouseCoopers AG, Frankfurt am Main, DE // Chair of Organization and Innovation, University of Mannheim, Mannheim, DE // Chair of Quantitative Marketing & Consumer Analytics, University of Mannheim, Mannheim, DE // Karlsruhe Institute of Technology (KIT), Institute of Information Systems and Marketing (IISM), Karlsruhe, DE // Chair for Public Finance and Economic Policy, Ruhr-University Bochum, Bochum, DE // Stanford Graduate School of Business, Stanford University, Stanford, US // Information and Communication Technologies Unit in the Directorate for Science, Technology and Industry of the OECD, Ottawa, Ontario, CA // School of Economics, University of East Anglia, Norwich, UK

Selected Publications

Measuring the Digitalisation of Firms – A Novel Text Mining Approach

Axenbeck, Janna and Patrick Breithaupt (2022), Measuring the Digitalisation of Firms – A Novel Text Mining Approach, ZEW Discussion Paper LLL:citation.label.number 22-065, Mannheim.

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EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen

Spengel, Christoph, Daniel Klein, Christopher Ludwig, Jessica Müller, Raphael Müller, Stefan Weck and Sarah Winter (2021), EU sollte statt einer Digitalabgabe die indirekten Steuern stärker in den Blick nehmen, ZEW policy brief No. 21-02, Mannheim

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Internal Digitalization and Tax-Efficient Decision Making

Klein, Daniel, Christopher Ludwig and Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper LLL:citation.label.number 20-051, Mannheim.

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Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze

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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Steuerlicher Reformbedarf bei Service-Plattformen

Bräutigam, Rainer, Christopher Ludwig and Christoph Spengel (2019), Steuerlicher Reformbedarf bei Service-Plattformen, Eine Analyse anhand des deutschen Airbnb-Marktes, ZEW expert brief No. 19-01, Mannheim

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(PDF)

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