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Gautier, Axel; Lamesch, Joe - 2020

Over the period 2015-2017, the five giant technologically leading firms, Google, Amazon, Facebook, Amazon and Microsoft (GAFAM) acquired 175 companies, from small start-ups to billion dollar deals. By investigating this intense M&A, this paper ambitions a better understanding of the Big Five's...

Persistent link: https://www.econbiz.de/10012154717

Merger policy in digital markets : an ex-post assessment

Argentesi, Elena; Buccirossi, Paolo; Calvano, Emilio; … - 2019

This paper presents a broad retrospective evaluation of mergers and merger decisions in the digital sector. We first … theories of harm in major merger cases in the past few years. We then analyse the characteristics of almost 300 acquisitions … important merger cases, Facebook/Instagram and Google/Waze, providing a systematic assessment of the theories of harm considered …

Persistent link: https://www.econbiz.de/10012138666

Taxing goods and services in a digital era

Agrawal, David R.; Fox, William F. - 2020

of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators …

Persistent link: https://www.econbiz.de/10012316948

Big tech acquisitions and innovation : an empirical assessment

Barsy, Laureen de; Gautier, Axel - 2024

In the past 20 years, large digital platforms have made many acquisitions, mainly young and innovative startups. Few of them have been reviewed by competition authorities and little is known on their evolution after acquisition. This paper intends to fill in this gap by looking at the...

Persistent link: https://www.econbiz.de/10014505345

Digitalization and cross-border tax fraud : evidence from e-invoicing in Italy

Heinemann, Marwin; Stiller, Wojciech - 2023

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...

Persistent link: https://www.econbiz.de/10013494203

Digitization, measurement and the unmeasurable

Frey, Bruno S. - 2017

Research in the field of "Digital Economics" has widely neglected the dynamics of changes in preference and demand due to the exploding quantification of human life. This paper examines reactions to the rapidly expanding digital measurement of individual and societal factors. The reactions...

Persistent link: https://www.econbiz.de/10011761654

Humanistic digital governance

Snower, Dennis J.; Twomey, Paul - 2020

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

The Digital Services Tax as a tax on location-specific rent

Cui, Wei; Hashimzade, Nigar - 2019

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 economics of the digital services tax

Richter, Wolfram F. - 2019 - This version: September 2019

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

Innovation and startup acquisition

Bourreau, Marc; Gautier, Axel - 2024

investigate how the merger regime influences the direction of the startup’s innovation. …

Persistent link: https://www.econbiz.de/10015164657