The Resource Digitalization in a broader tax perspective

Digitalization in a broader tax perspective

Label
Digitalization in a broader tax perspective
Title
Digitalization in a broader tax perspective
Creator
Subject
Language
eng
Summary
In this editorial the author discusses challenges resulting from the digitalization of the economy in three different spheres of taxation: corporate income taxation, the tax gap (i.e. the difference between tax that is commensurate with the relevant economy and the prevailing tax rules compared with tax actually collected) and tax as a means of redistribution of income and wealth in a society that is perceived as increasingly unequal and where the middle class is said to be under threat
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 6/7 ; p. 532-535
http://library.link/vocab/creatorName
Weeghel, S. van
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • corporate income tax
  • tax gap
  • redistribution principle
Label
Digitalization in a broader tax perspective
Instantiates
Publication
Label
Digitalization in a broader tax perspective
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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