Taxation in the Era of Digital Transformation
Taxation in the Era of Digital Transformation
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.
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.
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
Klein, Daniel, Christopher Ludwig and Katharina Nicolay (2020), Internal Digitalization and Tax-Efficient Decision Making, ZEW Discussion Paper No. 20-051, Mannheim.
Spengel, Christoph, Christopher Ludwig, Raphael Müller and Ann-Catherin Werner (2020), Sharing Economy – Steuerliche Herausforderungen und Lösungsansätze, ZEW policy brief No. 20-03, Mannheim
Bräutigam, Rainer, Christopher Ludwig and Christoph Spengel (2019), Steuerlicher Reformbedarf bei Service-Plattformen, ZEW expert brief No. 19-01, Mannheim