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DDRO 25A03 - Taxing the digitalised economy: challenges and solutions

Type d'enseignement : Seminar

Semester : Autumn 2018-2019

Number of hours : 24

Language of tuition : English

Pre-requisite

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Course Description

Digitalisation has spread to all sectors of the economy. Big data analytics and AI, network effects and constant innovation have become key value drivers. This development is not yet sufficiently reflected in traditional national and international tax systems. The status quo facilitates tax avoidance, and it contributes to social inequality, erosion of public revenues, and distortions of competition. Based on an analysis of key characteristics of the digitalised economy and the guiding principles of tax systems, we will focus on the most relevant issues and potential solutions. This includes, a.o., taxes on robots, “free” online services, and the sharing economy, as well as international tax concepts such as “Google tax”, virtual establishments, and destination based taxation. The relevant institutional framework for international reform is also discussed.

Teachers

ENGLISCH, Joachim (Professur d'université)

Course validation

Grading will be based on oral presentations in class (25 %), a short research paper (40 %), a written exam (25 %) and overall participation (10 %).