Tax Theory Applied to the Digital Economy: A Proposal for a Digital Data Tax and a Global Internet Tax Agency, Cristian Oliver Lucas-Mas, Raul Felix Junquera-Varela
Название: Global Economy and Digital Society ISBN: 0444513353 ISBN-13(EAN): 9780444513359 Издательство: Elsevier Science Рейтинг: Цена: 122810.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: A selection of 20 papers from the 14th biennial conference of the International Telecommunications Society, covering a variety of topics related to the digital society and providing a balanced overview of current and emerging issues of high relevance to policymakers, researchers and private companies.
Автор: Kotorov Rado Название: Data-Driven Business Models for the Digital Economy ISBN: 1951527801 ISBN-13(EAN): 9781951527808 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 26750.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Today the fastest growing companies have no physical assets. Instead, they create innovative digital products and new data-driven business models. They capture huge market share fast and their capitalizations skyrocket. The success of these digital giants is pushing all companies to rethink their business models and to start digitizing their products and services.
Whether you are a new start-up building a digital product or service, or an employee of an established company that is transitioning to digital, you need to consider how digitization has transformed every aspect of management. Data-driven business models scale not through asset accumulation and product standardization, but through disaggregation of supply and demand. The winners in the new economy master the demand for one and the supply to millions.
Throughout the book the author illustrates with examples and use cases how the market competition has changed and how companies adept to the new rules of the game. The economic levers of scale and scope are also different in the digital economy and companies have to learn new tactics how to achieve and sustain their competitive advantage.
While data is at the core of all digital business models, the monetization strategies vary across products, services and business models. Our Monetization Matrix is a model that helps managers, marketers, sales professionals, and technical product designers to align the digital product design with the data-driven business model.
Автор: Bilic Pasko, Prug Toni Название: The Political Economy of Digital Monopolies: Contradictions and Alternatives to Data Commodification ISBN: 1529212375 ISBN-13(EAN): 9781529212372 Издательство: Marston Book Services Рейтинг: Цена: 112200.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: As outrage over the socially damaging practices of technology companies intensifies, this book asks what it actually means to hold a `monopoly` in the tech world and offers an in-depth analysis of how these corporate giants are produced, financialized, and regulated.
Автор: Leaman Jeremy Название: Tax Justice and the Political Economy of Global Capitalism, ISBN: 0857458817 ISBN-13(EAN): 9780857458810 Издательство: Berghahn Рейтинг: Цена: 122410.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
Tax “justice” has become an increasingly central issue of political debate in many countries, particularly following the cardiac arrest of global financial services in 2008 and the subsequent worldwide slump in trade and production. The evident abuse of tax systems by corporations and rich individuals through tax avoidance schemes and offshore shadow banking is increasingly in the public eye. Above all, the political challenges of recovery and structural reform have raised core issues of burden-sharing and social equity on the agendas of both civil society groups and political elites. Democratic states need tax revenue to fund public goods and combat public “bads” with any degree of legitimacy. The contributions to this book discuss the haphazard evolution of contemporary taxation systems, their contradictory effects in a globalized economy, and the urgency of their reform as a precondition for social justice.
Автор: Larsen Lotta Bj Название: Shaping Taxpayers: Values in Action at the Swedish Tax Agency ISBN: 1785334107 ISBN-13(EAN): 9781785334108 Издательство: Berghahn Рейтинг: Цена: 113250.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden's most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project's passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
Автор: James Alm; Jorge Martinez-Vazquez; Mark Rider Название: The Challenges of Tax Reform in a Global Economy ISBN: 1441940103 ISBN-13(EAN): 9781441940100 Издательство: Springer Рейтинг: Цена: 186340.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Автор: James Brassett Название: Cosmopolitanism and Global Financial Reform: A Pragmatic Approach to the Tobin Tax ISBN: 0415746728 ISBN-13(EAN): 9780415746724 Издательство: Taylor&Francis Рейтинг: Цена: 46950.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book examines whether global finance can provide values like social security, equality and democratic accountability. It develops a pragmatic approach, focusing on the Tobin tax and explores alternative possibilities for global financial governance.
In The Hypocritical Hegemon, Lukas Hakelberg takes a close look at how US domestic politics affects and determines the course of global tax policy. Through an examination of recent international efforts to crack down on offshore tax havens and the role the US has played, Hakelberg uncovers how a seemingly innocuous technical addition to US law has had enormous impact around the world, particularly for individuals and corporations aiming to avoid and evade taxation.
Through bullying and overwhelming political power, the US, writes Hakelberg, has imposed rules on the rest of the world but exempts domestic banks for those reporting requirements. It can do so because no other government wields control over such huge financial and consumer markets, and this power imbalance is at the heart of The Hypocritical Hegemon. The rest of the world, in particular the European Union, despite being frustrated about the redistributive impact of US hypocrisy, fears US retaliation against banks that depend on the American market and thus will likely not challenge US hegemony. In the end, the US now provides tax haven conditions at home, and it is the ordinary taxpayer who bears the brunt of this hypocritical policy. Hakelberg surveys what can be done to offset that burden.
Автор: Martin Hearson Название: Imposing Standards: The North-South Dimension to Global Tax Politics ISBN: 1501755986 ISBN-13(EAN): 9781501755989 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 19190.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
InImposing Standards, Martin Hearson shifts the focus of political rhetoric regarding international tax rules from tax havens and the Global North to the damaging impact of this regime on the Global South. Even when not exploited by tax dodgers, international tax standards place severe limits on the ability of developing countries to tax businesses, denying the Global South access to much-needed revenue. The international rules that allow tax avoidance by multinational corporations have dominated political debate about international tax in the United States and Europe, especially since the global financial crisis of 2007–2008.
Hearson asks how developing countries willingly gave up their right to tax foreign companies, charting their assimilation into an OECD-led regime from the days of early independence to the present day. Based on interviews with treaty negotiators, policymakers and lobbyists, as well as observation at intergovernmental meetings, archival research, and fieldwork in Africa and Asia, Imposing Standards shows that capacity constraints and imperfect negotiation strategies in developing countries were exploited by capital-exporting states, shielding multinationals from taxation and depriving nations in the Global South of revenue they both need and deserve.
Thanks to generous funding from the Gates Foundation, the ebook editions of this book are available as Open Access volumes from Cornell Open (cornellpress.cornell.edu/cornell-open) and other repositories.
Автор: Atkinson, A.B. (Warden, Nuffield College, Oxford) Название: Public Economics in Action: Basic Income/Flat Tax Proposal ISBN: 0198292163 ISBN-13(EAN): 9780198292166 Издательство: Oxford Academ Рейтинг: Цена: 45930.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book surveys the current state of public economics by taking as a case study the proposal for a basic income financed by a flat income tax. It revises the area in which there has been active research in recent years, including the theory of optimum, the incidence of taxation, public choice theory, and tax benefit models.
Автор: Piggott Название: UK Tax Policy and Applied General Equilibrium Analysis ISBN: 0521104599 ISBN-13(EAN): 9780521104593 Издательство: Cambridge Academ Рейтинг: Цена: 39060.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: UK Tax Policy and Applied General Equilibrium Analysis was the first book-length treatment of the development and application of an applied general equilibrium model of the Walrasian type, constructed to analyse UK taxation and subsidy policy.
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