Thursday, January 26, 2023
brown gifts Information taxation and the data revolution today in florida
Yariv Brauner (Florida; Academic google) presents Information taxation and the data revolution in Florida today as part of a celebration of his scholarly contribution and appointment to the Hugh Culverhouse Eminent Scholar Chair in Taxation hosted by Charlene Luke:
The digital revolution has placed enormous demands on the law due to the enormous and rapid social changes it has created. The reason why tax law has not gone as far as other legal fields in responding to these demands is probably because it combines the problem of taxing information with the more general issue of taxing intangibles. This essay argues that information is distinct and requires distinctive policy and analysis. It initially argues that the information cannot be taxed under current international tax regulations. Therefore, reform is required, and the document demonstrates why it is vital at this time. Finally, the article argues that the reform is also feasible by outlining three possible reform routes and contrasting their advantages and disadvantages.
Finally, the article argues that the reform is also feasible by outlining three possible reform routes and contrasting their advantages and disadvantages.
Commentator: Kim Brooks (Rector, Dalhousie; Academic google)
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