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Does access to the broadband internet stimulate firm growth? In this paper, I analyze within-firm growth of established … firms caused by the access to faster internet using geocoded social-security data. I identify firm responses to the access … to the first generation of broadband internet and later speed upgrades by exploiting technological peculiarities of the …
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We study the effect of digital tax measures on firm value. By employing an event study methodology, we analyze investor reaction to the European Commission's proposals on the taxation of digital corporations. Examining the stock returns of potentially affected corporations surrounding the draft...
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The internet revolution is said to foster integration of the market for financial services, since consumers are able to … shop around at all companies worldwide and firms can easily offer their services on the internet at a minimum of …
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This paper explores the connection between the proliferation of cashless, or e-money, payments and value-added tax (VAT) compliance. We present both visual and descriptive evidence that illustrates a negative correlation between e-money use and VAT evasion, proxied by the VAT compliance gap for...
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