Boccia, Francesco
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
Avainsanat: Finance, Corporate Finance, Macroeconomics/Monetary Economics//Financial Economics, International Economics
- Toimittaja
- Boccia, Francesco
- Leonardi, Robert
- Julkaisija
- Springer
- Julkaisuvuosi
- 2016
- Kieli
- en
- Painos
- 1
- Sivumäärä
- 17 sivua
- Kategoria
- Talous
- Tiedostomuoto
- E-kirja
- eISBN (PDF)
- 9783319436906
- Painetun ISBN
- 978-3-319-43689-0