The Challenge of the Digital Economy

1. Introduction: The Digital Economy and Fiscal Policy in the Age of E-Commerce
Francesco Boccia

2. The Damages of Fiscal Competition in Europe and Alternatives to Anarchy
Salvatore Biasco

3. Base Erosion and Profit Shifting
Raffaele Russo

4. OECD BEPS: Reconciling Global Trade, Taxation Principles and the Digital Economy
Hosuk Lee-Makiyama, Bert Verschelde

5. Federalism, E-Commerce and Public Finance in the USA
Michael A. Pagano

6. A Few Ideas for Reforming Internet Taxation
Antonio Uricchio

7. The Digital Economy and the Tax Regime in the UK
Robert Leonardi

8. Conclusions: Taxation and the Future of the Digital Economy
Robert Leonardi

Keywords: Finance, Corporate Finance, Macroeconomics/Monetary Economics//Financial Economics, International Economics