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In this guide, we discuss the impact of digitalization on the music industry. We rely on market and survey data at the international level as well as expert statements from the industry. The guide investigates recent developments in legal and technological protection of digital music and...
Persistent link: https://www.econbiz.de/10002521531
Digital products have the property that they can be copied almost costlessly. This makes them candidates for non-commercial copying by final consumers. Because the copy of a copy typically does not deteriorate in quality, copying products can become a wide-spread phenomenon this can be...
Persistent link: https://www.econbiz.de/10011511066
Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...
Persistent link: https://www.econbiz.de/10011522134
Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted in order to increase tax...
Persistent link: https://www.econbiz.de/10012316948
We identify an important feature of current digital governance systems: "third-party funded digital barter": consumers of digital services get many digital services for free (or underpriced) and in return have personal information about themselves collected for free. In addition, the digital...
Persistent link: https://www.econbiz.de/10012391369
In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of the DST as a...
Persistent link: https://www.econbiz.de/10012031145
The use of digital services is largely non-rival. This paper argues that vanishing marginal costs of supply change policy incentives. Small countries are incentivized to tax the import of digital services. In fact, various countries have already moved towards expanded source taxation of online...
Persistent link: https://www.econbiz.de/10012105550
We investigate the relation between Net Neutrality regulation and Internet fragmentation. We model a two-sided market …, where Content Providers (CPs) and consumers interact through Internet Service Providers (ISPs), and CPs sell consumers … identify an important link between termination fees, the online advertising market and Internet fragmentation. We extend the …
Persistent link: https://www.econbiz.de/10011305392
This paper explores how improved internet infrastructure impacts supply chains and economic activity, focusing on … with endogenous network formation and rational inattention and find that high-speed internet reduced information …
Persistent link: https://www.econbiz.de/10015164646
; IP protection ; internet ; peer-to-peer ; software ; music …
Persistent link: https://www.econbiz.de/10008698398