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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 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.
List of contents
.- Chapter 1. Introduction: Is the Current Tax System Fit for a Digitalized Economy?.- Chapter 2. From Near and Afar: How Digitalization is Shaping the Economic Geography and Conditioning Regulation.- Chapter 3. Digitalization and the Challenges to Finance Public Welfare: The Case of Sweden.- Chapter 4. The Rule of Law in a State of Flux: The Swedish Tax Law Perspective.- Chapter 5. Digitalization of the Global Economy and the OECD Reform of MNE´s Corporate Income Tax: Background, Challenges and Issues.- Chapter 6. Some Insights Into the Challenges & Opportunities of Digitalization in the Field of a Value-Added Tax.- Chapter 7. Navigating the Digital Frontier: The Implications of Tax Technology on Systems of Expertise and Legitimacy in Taxation Sonnerfeldt.- Chapter 8. Chaperoning: Taxtech Controls and Tentative Implications for Tax Compliance.- Chapter 9. Conclusions: A Move Towards a Tax System Fit for a Digital and Global Economy.
About the author
Åsa Hansson is an Associate Professor in Economics at Lund University, Sweden. She has written a well-received book in Swedish about digitalization and taxation and teaches a masters course in taxation focusing on structural change, technological change, and taxation. She has also written extensively about the development of the welfare state and its development over the last decades.
Joakim Wernberg is an Affiliated Lecturer at Lund University. His research focuses on digitalization, technological transformations and evolving tech policies.
Summary
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.
