Taxation in the Digital Era Economic, Legal, and Policy Challenges.pdf
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This resource is the result of a long-standing collaboration among taxscholars from various disciplines, all focusing on taxation and digi-talization and recognizing the importance of addressing the societalchallenges that digitalization poses on the tax system from several disci-plines and by working closely together. The authors of this anthologytake an academic approach to taxation and are deeply engaged incross-disciplinary dialogue.
There is an urgent need to produce and provide evidence-based knowl-edge to guide tax policy design in a time of technological advancementsand fiscal and economic challenges. This need is further amplified bythe increasing digitalization of cconomies, which demands data-driventax policies to address complex issues such as dematerialized transac-tions, cross-border taxation, harmful tax competition, and complianceautomation.
Lund University provided a welcoming environment for our meetingsand supported our work through the Pufendorf Institute for AdvancedStudies (IAS) in 2023. Additionally, the Bank of Sweden TercentenaryFoundation (Riksbankens Jubileumsfond) generously funded a workshopin April 2024, bringing together over 20 international scholars in Lund.During this workshop, we examined the emergence of new tax bases dueto digitalization, explored power shifts and anomalies arising from the OECD's BEPS project, and analyzed the broader impact of digital trans-formation on the tax ecosystem and Tax Administration 3.0, which hasnecessitated significant reforms.
Since autumn 2024, some of us have been part of a larger researchinitiative, the DIGITAX Theme at the Pufendorf Institute for AdvancedStudies, which has further strengthened our collaboration. We are verygrateful to the Pufendorf Institute for providing us with an inspiringhome in a beautiful historic building in Lund, where we met everyMonday. Looking ahead, we aim to establish a cross-disciplinary TaxResearch Center at Lund University, LUTAX, to deepen our work in thisfeld.
With this
, we seek to answer fundamental questions about howwelfare states can address the challenges posed by technological trans-formation. One guiding theme, "Tax Me If You Can," serves as athoueh: prowoking lens for exploring the isues discussed in the following