云中风暴：英国数字服务税的宏观经济影响研究

IF 1.8 4区经济学 Q2 ECONOMICS

Economic Systems Research Pub Date : 2024-07-23 DOI:10.1080/09535314.2024.2374767

María T. Álvarez Martínez, María Gesualdo, Jonathan Pycroft

引用次数: 0

摘要

数字经济的特点是无形资产回报率高，这给传统的税收实践带来了压力。在本文中，我们评估了数字经济对宏观经济的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Storm in the Cloud: A Study on the Macroeconomic Impact of the UK’s Digital Service Tax

The nature of the digital economy puts pressure on traditional tax practices, as it is frequently characterised by high returns from intangibles. In this paper, we assess the macroeconomic impact o...

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来源期刊

Economic Systems Research ECONOMICS-

CiteScore

5.60

自引率

4.00%

发文量

期刊介绍： Economic Systems Research is a double blind peer-reviewed scientific journal dedicated to the furtherance of theoretical and factual knowledge about economic systems, structures and processes, and their change through time and space, at the subnational, national and international level. The journal contains sensible, matter-of-fact tools and data for modelling, policy analysis, planning and decision making in large economic environments. It promotes understanding in economic thinking and between theoretical schools of East and West, North and South.