Modern technology is dramatically changing the way consumption taxes are collected, but it is also changing the way policymakers assess the operation and impact of these taxes. Whether the design is a standard credit-invoice value added tax (VAT) of European design, or a retail sales tax (RST)...

The author contends that taxation should be a regulatory currency for the free collection, mining and sale of personal data and connected activities (knowledge discovery and data mining business (KDDM), also called consumer-facing business (CFB)) that is similar to a royalty on natural resources...

The paper applies economic theories to give an overview of the emerging phenomenon of digital personal assistants (DPAs). A DPA is an intelligent automated system that interacts with the user through a dialogue in natural language, and meanwhile applying third-party services to obtain...

This paper explores the use of Internet, including social networks, e-government services and e-commerce from the perspective of the digital divide. First, it aims to find out what factors explain the digital divide, considered as a multidimensional concept. Second, the article aims to identify...

The widespread access to the Internet has undoubtedly changed the way businesses handle their processes and interact with their customers. With the surge of new devices, business models, technologies, and platforms, alongside social media growth and innovative advertising, it became easier to...

1: Introduction: the future of luxury -- 2: The industry is special -- 3: Cautious Steps towards Digital -- 4: Customer Centricity is Key -- 5: Digital Transformation of the Omni-personal Customer Journey -- 6: How To Go Omni-personal -- 7: Conclusion: Embark on Your Journey to the Omni-personal...

Online presence is essential for companies operating in the social economy. The health crisis resulting from Covid-19 has reinforced the need to access the Internet and develop online commerce. This paper analyses the online presence of Catalan agricultural cooperatives, their level of maturity...