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dc.contributor.author
Köthenbürger, Marko
dc.contributor.editor
Cnossen, Sijbren
dc.contributor.editor
Jacobs, Bas
dc.date.accessioned
2022-02-01T07:58:13Z
dc.date.available
2020-11-09T17:09:49Z
dc.date.available
2020-11-10T11:23:29Z
dc.date.available
2020-11-13T15:28:50Z
dc.date.available
2021-03-10T07:03:55Z
dc.date.available
2021-08-25T08:17:59Z
dc.date.available
2022-02-01T07:58:13Z
dc.date.issued
2021-12
dc.identifier.isbn
978-0-19-285524-4
en_US
dc.identifier.other
10.1093/oso/9780192855244.003.0009
en_US
dc.identifier.uri
http://hdl.handle.net/20.500.11850/450386
dc.description.abstract
Tech giants such as Google and Facebook generate significant amounts of advertising income, which is mainly reported in low-tax countries. This has started a policy discussion about how to re-align the locations of value creation and taxation. The success of the business model of these digital platforms relies on the existence of indirect network effects, which are the prime reason why these platforms exist and generate advertising income. To account for these effects, conventional tax policy needs to be adjusted. This includes an adjusted concept of nexus, which should rely on the location of users because they generate the relevant indirect network effects. The recent European Union (EU) proposal of a digital service tax goes in this direction and constitutes a policy option for the Netherlands.
en_US
dc.language.iso
en
en_US
dc.publisher
Oxford University Press
en_US
dc.subject
taxation of platforms
en_US
dc.subject
tax incidence in two-sided markets
en_US
dc.subject
nexus concept for taxing digital services
en_US
dc.subject
EU digital services tax for the Netherlands
en_US
dc.subject
digitalization
en_US
dc.title
Taxation of Digital Platforms
en_US
dc.type
Book Chapter
dc.date.published
2022-01
ethz.book.title
Tax by Design for the Netherlands
en_US
ethz.pages.start
169
en_US
ethz.pages.end
180
en_US
ethz.publication.place
Oxford
en_US
ethz.publication.status
published
en_US
ethz.leitzahl
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.leitzahl.certified
ETH Zürich::00002 - ETH Zürich::00012 - Lehre und Forschung::00007 - Departemente::02120 - Dep. Management, Technologie und Ökon. / Dep. of Management, Technology, and Ec.::03988 - Köthenbürger, Marko / Köthenbürger, Marko
en_US
ethz.date.deposited
2020-11-09T17:10:00Z
ethz.source
FORM
ethz.eth
yes
en_US
ethz.availability
Metadata only
en_US
ethz.rosetta.installDate
2022-02-01T07:58:20Z
ethz.rosetta.lastUpdated
2023-02-07T00:07:33Z
ethz.rosetta.versionExported
true
ethz.COinS
ctx_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.atitle=Taxation%20of%20Digital%20Platforms&rft.date=2021-12&rft.spage=169&rft.epage=180&rft.au=K%C3%B6thenb%C3%BCrger,%20Marko&rft.isbn=978-0-19-285524-4&rft.genre=bookitem&rft_id=info:doi/10.1093/oso/9780192855244.003.0009&rft.btitle=Tax%20by%20Design%20for%20the%20Netherlands
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