Taxation in the digital economy - recent policy developments and the question of value creation


Olbert, Marcel ; Spengel, Christoph


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URL: https://madoc.bib.uni-mannheim.de/51302
URN: urn:nbn:de:bsz:180-madoc-513029
Document Type: Working paper
Year of publication: 2019
The title of a journal, publication series: ZEW Discussion Papers
Volume: 19-010
Place of publication: Mannheim
Publication language: English
Institution: Business School > ABWL u. Betriebswirtschaftliche Steuerlehre II (Spengel)
Sonstige Einrichtungen > ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung
MADOC publication series: Veröffentlichungen des ZEW (Leibniz-Zentrum für Europäische Wirtschaftsforschung) > ZEW Discussion Papers
Subject: 330 Economics
Classification: JEL: H20 , H25 , H26 , L21 , L86 , M14,
Keywords (English): Digital economy , corporate taxation , business model analysis , data mining , tax planning
Abstract: The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for introducing a new tax order for digital businesses. In particular, the significant digital presence and the digital services tax as put forward by the European Commission will most likely distort corporate decisions and spur tax competition. To contribute to the development of tax rules in line with value creation as the gold standard for profit taxation the paper discusses data as a "new" value-driving asset in the digital economy. It draws on insights from interdisciplinary research to highlight that the value of data emerges through proprietary activities conducted within businesses. We ultimately discuss how existing transfer pricing solutions can be adapted to business models employing data mining.

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Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph (2019) Taxation in the digital economy - recent policy developments and the question of value creation. Open Access ZEW Discussion Papers Mannheim 19-010 [Working paper]
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ORCID: Olbert, Marcel ORCID: 0000-0001-8689-9843 ; Spengel, Christoph

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