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Taxation in the Digital Era: Economic, Legal, and Policy Challenges

Edited by: Asa Hansson, Joakim Wernberg

ISBN13: 9783031933646
To be Published: September 2025
Publisher: Palgrave Macmillan
Country of Publication: Switzerland
Format: Hardback
Price: £44.99



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.

Subjects:
Taxation
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 Regulatiion
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 MNEs 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