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Taxation in the Digital Era: Economic, Legal, and Policy Challenges

Taxation in the Digital Era: Economic, Legal, and Policy Challenges

Author: Asa Hansson; Joakim Wernberg
Publisher: Palgrave Macmillan
ISBN: 9783031933646
Published In: October 2025
Format: Hardback
Jurisdiction: Switzerland ? Disclaimer:
Countri(es) stated herein are used as reference only

¥10,744.06

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This open access edited volume discusses the impact of digitalization on taxation, using the Swedish welfare state model as a lens through which to examine the disruptive effect of new technologies on traditional tax models. Taking a multidisciplinary approach, it integrates perspectives from economics, law, audit, and public policy to shed light on contemporary challenges in taxation.

With Sweden as a central case study, the chapters in this book address broader concerns surrounding the impact of digital transformation on how states calculate and enforce tax, as well as the role of international coordination in reforming tax policy. The book covers many important topics such as financing public welfare, international attempts to combat issues concerning multinationals and consumption taxation, legitimacy and democratic implications, as well as how digitalization impacts firms' and tax authorities' tax administration. The effects of AI, automation and remote work are all considered, as well as how greater labor mobility is decreasing the emphasis on a geographical nexus for taxability and creating a need for urgent tax reform. Providing a diverse set of theoretical and policy considerations, this book will be essential reading for scholars, students and policymakers working in the spheres of tax law, the welfare state and public economics.

Chapter 1. Introduction: Is the Current Tax System Fit for a Digitalized Economy?

Chapter 2. From Near and Afar: How Digitalization is Shaping the Economic Geography and Conditioning Regulatiion

Chapter 3. Digitalization and the Challenges to Finance Public Welfare: The Case of Sweden

Chapter 4. The Rule of Law in a State of Flux: The Swedish Tax Law Perspective

Chapter 5. Digitalization of the Global Economy and the OECD Reform of MNEs Corporate Income Tax: Background, Challenges and Issues

Chapter 6. Some Insights Into the Challenges & Opportunities of Digitalization in the Field of a Value-Added Tax

Chapter 7. Navigating the Digital Frontier: The Implications of Tax Technology on Systems of Expertise and Legitimacy in Taxation Sonnerfeldt

Chapter 8. Chaperoning: Taxtech Controls and Tentative Implications for Tax Compliance

Chapter 9. Conclusions: A Move Towards a Tax System Fit for a Digital and Global Economy

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