Digitalization as a Determinant of Tax Revenues in OECD Countries: A Static and Dynamic Panel Data Analysis
The tax challenges of digitalization have been to the forefront of national and international discussions on public revenues in recent years. The digital transformation is seen as being an exacerbating factor in the erosion of tax bases and the shifting of profits to low tax jurisdictions, particula...
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| Format: | Article |
| Language: | English |
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Athens Institute for Education and Research
2021-10-01
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| Series: | Athens Journal of Business & Economics |
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| Online Access: | https://www.athensjournals.gr/business/2021-7-4-2-Hanrahan.pdf |