The digitalization of transaction processes through tools such as electronic invoicing (e-invoicing) aims to improve tax compliance and reduce administrative costs. Another important aspect of digitalization is its potential to reduce tax evasion. We analyze the impact of the widely introduced...

How should the law treat digital remains, namely, digital personal information of deceased people? Two rival conceptions compete over the best framing: property and privacy. Under property framing, digital remains are just another form of assets, subject to succession law; under privacy framing,...

This paper is the first – theory-setting – building block of a broader project on the challenges the transition to an algorithmic society poses in a developmental context. The aim of the overall project is to unearth the day-to-day enforcement hurdles algorithmic and data-driven business...

Problem definition: As the ecosystem of e-commerce marketplaces becomes more competitive, retailers on the marketplaces are increasingly relying on cross-channel marketing to access potential customers. Despite the growing popularity and widely expected benefits of cross-channel marketing,...

Online price discrimination (OPD) or personalized pricing has triggered many debates in the existing literature, due to its potential adverse effects on (trust in) markets and certain consumer groups. The implicit assumption underpinning these debates is the actual use of OPD in practice,...

The purpose of this study is to determine the impact of digital use by the government in order to serve the community when facing the Covid-19 pandemic and preparation for the Socialization era, which is an innovation that needs to be accelerated, so as to provide the best service, the method...

Interest in the expansion of e-commerce as a driver for economic development, especially ecommerce across borders, has intensified in recent years. While there is an apparent widespread consensus on the environmental factors necessary to promote e-commerce in developing countries, the basis of...

We evaluate the effects of an online self-assessment tool on teachers' competencies and beliefs about ICT in education. The causal impact of the tool is evaluated through a randomized encouragement design, involving 7,391 lower secondary teachers across 11 European countries. Short-run impact...

As the COVID-19 pandemic transitions to an endemic phase worldwide, the expansion of e-commerce exports is likely to continue. The strategic advantages of e-commerce exports can be leveraged to boost exports for SMEs. Promoting e-commerce exports for policy purposes requires policy development...

We consider the problem of online pricing with offline data, where the decision maker has in hand pre-existed offline data and then takes online sequential actions to maximize expected cumulative revenue as well as learning the optimal pricing. We focus on a simple and specific problem setting...