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Taxation in the Digital Era
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This open access edited volume discusses the impact of digitalization on taxation, using the Swedish welfare state model as a lens through which to examine the disruptive effect of new technologies on traditional tax models. Taking a multidisciplinary approach, it integrates perspectives from economics, law, audit, and public policy to shed light on contemporary challenges in taxation. With Sweden as a central case study, the chapters in this book address broader concerns surrounding the impact of digital transformation on how states calculate and enforce tax, as well as the role of international coordination in reforming tax policy. The book covers many important topics such as financing public welfare, international attempts to combat issues concerning multinationals and consumption taxation, legitimacy and democratic implications, as well as how digitalization impacts firms’ and tax authorities’ tax administration. The effects of AI, automation and remote work are all considered, as well as how greater labor mobility is decreasing the emphasis on a geographical nexus for taxability and creating a need for urgent tax reform. Providing a diverse set of theoretical and policy considerations, this book will be essential reading for scholars, students and policymakers working in the spheres of tax law, the welfare state and public economics.
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Keywords
- Automation
- digital economy
- digital nomads
- Digital Transformation
- Digitalization
- financial technology
- Impact of digital technologies on tax
- international coordination
- Labor mobility
- open access
- Public welfare
- remote work
- Tax and AI
- Tax model in Sweden
- Tax policy
- Taxation
- taxtech
- thema EDItEUR::J Society and Social Sciences::JP Politics and government::JPP Public administration
- thema EDItEUR::K Economics, Finance, Business and Management::KC Economics
- thema EDItEUR::K Economics, Finance, Business and Management::KF Finance and accounting::KFF Finance and the finance industry
- thema EDItEUR::K Economics, Finance, Business and Management::KN Industry and industrial studies::KNV Civil service and public sector
- thema EDItEUR::L Law
- Welfare State
Links
DOI: 10.1007/978-3-031-93365-3Editions