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Fair taxation of the digital economy

The digital economy raises specific issues regarding taxation, given the disconnection between profit generation and physical presence. The JRC extended the CORTAX model to analyse corporate tax reform in this context.

Policy proposals

The JRC contributed to the 2018 Impact Assessment accompanying the Commission proposal on a digital services tax on revenues resulting from the provision of certain digital services. Current activities support the Commission proposal for a fair taxation of the digital economy by providing evidence on the macroeconomic consequences of alternative policy options.

Team

María T. Álvarez-Martínez

Maria Gesualdo

Andrzej Stasio