"The fact that raising taxes can increase taxed labor supply through income effects is frequently used to justify much lower measures of the marginal welfare cost of taxes and greater public good provision than indicated by traditional, compensated analyses. The authors confirm that this...

Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Introduction to Taxing the Digital Economy -- Lessons from the Origins of International Taxation -- G-20 Mandate on Taxing the Digital Economy -- Market...

Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by...