Tax systems worldwide face far-reaching transformations through the implementation of digital technologies. A growing body of academic literature addresses these transformations and explores how digitalisation is affecting the operations and efficiency of revenue agencies, and taxpayer...

Governments that wish to redistribute through budgetary policy do so mostly on the spending side, not on the taxation side of the budget. The taxation side is nevertheless important, partly because less efficient tax structures seem to be associated with lower taxation and spending levels. Hence...