The Resource The impact of digitalisation on personal income taxes

The impact of digitalisation on personal income taxes

Label
The impact of digitalisation on personal income taxes
Title
The impact of digitalisation on personal income taxes
Creator
Subject
Language
eng
Summary
This article discusses how the rapid digitalisation of the economy is likely to affect personal income tax (PIT) systems in the UK, highlighting labour market changes due to digitalisation and remote working, and their effect on costs relating to office rentals and travel. It considers the implications for UK tax revenues, using high, medium, and low level estimates to calculate potential PIT revenue losses and the changes to social security contributions
Citation source
In: British tax review. - London. - (2021), no. 2 ; p. 154-168
http://library.link/vocab/creatorName
  • Feria, R. de la
  • Maffini, G
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • digital economy
  • labour market
  • social security
  • employer
  • withholding agent
Label
The impact of digitalisation on personal income taxes
Instantiates
Publication
Label
The impact of digitalisation on personal income taxes
Publication

Library Locations

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