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.
Client
Wissenschaftsgemeinschaft Gottfried Wilhelm Leibniz e. V.
, Berlin
, DE
Project duration
01.06.2018 - 30.11.2022
Contact
Project members
Prof. Dr. Irene Bertschek
Patrick Breithaupt
Dr. Verena Dutt
Dr. Reinhold Kesler
Christopher Ludwig
(resigned)
Prof. Dr. Katharina Nicolay
Dr. Barbara Stage
Daniela Steinbrenner
Departments
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
