STATE DIGITAL SERVICES TAXES: A GOOD AND PERMISSIBLE IDEA (DESPITE WHAT YOU MIGHT HAVE HEARD)

Tax systems have been struggling to adapt to the digitalization of the economy. At the center of the struggles is taxing digital platforms, such as Google or Facebook. These immensely profitable firms have a business model that gives away "free" services, such as searching the web. The ser...

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Bibliographic Details
Published in:The Notre Dame law review 2022-12, Vol.98 (2), p.741
Main Authors: Kim, Young Ran Christine, Shanske, Darien
Format: Article
Language:English
Subjects:
Digital technology
Income taxes
Internet/Web advertising
Laws, regulations and rules
Online shopping
Tax legislation
Tax reform
Taxation
Taxation of services
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Summary:Tax systems have been struggling to adapt to the digitalization of the economy. At the center of the struggles is taxing digital platforms, such as Google or Facebook. These immensely profitable firms have a business model that gives away "free" services, such as searching the web. The service is not really free; it is paid for by having the users watch ads and tender data. Traditional tax systems are not designed to tax such barter transactions, leaving a gap in taxation.
ISSN:0745-3515