Corporate income taxation in the digital economy: challenges and reforms
Pucci di Benisichi, Beatrice (A.A. 2020/2021) Corporate income taxation in the digital economy: challenges and reforms. Tesi di Laurea in Macroeconomic analysis, Luiss Guido Carli, relatore Pietro Reichlin, pp. 90. [Master's Degree Thesis]
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Abstract/Index
The digitalization phenomenon. New business models in the digital economy. Tax challenges raised by multinational digital companies. Profit shifting as the main tax distortion of multinational companies. Data: a new source of value creation. The digital barter: a new form of economy. Introducing a tax on data collection. Other issues raised by data collection. Addressing digital companies tax challenges. International and European Union initiatives and other proposals. A new model for taxing corporate income. Consequences of the model.
References
Bibliografia: pp. 80-87.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Economics and Finance (LM-56) |
| Chair: | Macroeconomic analysis |
| Thesis Supervisor: | Reichlin, Pietro |
| Thesis Co-Supervisor: | Borri, Nicola |
| Academic Year: | 2020/2021 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 15 Mar 2022 14:28 |
| Last Modified: | 15 Mar 2022 14:28 |
| URI: | https://tesi.luiss.it/id/eprint/31724 |
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