Taxation in the Digital Era, Gebunden

Klappentext

This 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 relevant topics such as technology-driven structural change, how to finance public welfare, international rules and attempts to combat issues concerning international taxation, legitimacy, and democratic implications. Each chapter gives different perspectives on how digitalization impacts individuals, firms, and tax authorities. The effects of AI, automation, and remote work are considered, as well as how greater labor mobility is challenging the ability to tax, hence creating a need for tax reforms. 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 taxation, tax law, public economics, and the welfare state.

Åsa Hansson is an Associate Professor in Economics at the Departments of Economics and Technology and Society at Lund University, Sweden, and a research fellow at the research centre, Ratio, in Stockholm. Her research focus is on taxation and individual and firm behaviour, and implications for funding of the public sector as well as economic performance.

Joakim Wernbergis the Research Director of Digitalization and Tech Policy at the Swedish Entrepreneurship Forum. He is also an adjunct Assistant Professor and part of the research group on Socio-economic Technology Studies (SoeTech) at the Department of Technology and Society at the Faculty of Engineering, Lund University. His research deals primarily with digitalization and how new technologies shape and condition economic change.