EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World

Torben M. Andersen, Giuseppe Bertola, Clemens Fuest, Cecilia García-Peñalosa (), Harold James, Jan-Egbert Sturm and Branko Uroševic
Additional contact information
Torben M. Andersen: Aarhus University [Aarhus]
Cecilia García-Peñalosa: AMSE - Aix-Marseille Sciences Economiques - EHESS - École des hautes études en sciences sociales - AMU - Aix Marseille Université - ECM - École Centrale de Marseille - CNRS - Centre National de la Recherche Scientifique
Harold James: Princeton University
Branko Uroševic: University of Belgrade [Belgrade]

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Abstract: In the 1930s, countries fought destructive trade conflicts – now we have a similar situation, but the conflicts are taking place in the tax system. These conflicts arise out of the twin impacts of globalization and digitalization. Once upon a time, there was an implicit understanding of fairness in taxation, meaning how countries tax within their borders and how the tax burden is distributed. More specifically, companies and individuals were taxed based on their residence and consumption in the destination country. Such an approach worked while these events were mostly perceived as national. However, the world has changed, and in an increasingly globalized, digitalized, and mobile world, these understandings no longer appear to work smoothly, efficiently, and uncontentiously.

Date: 2020
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Published in [Research Report] 19, CESifo Network. 2020

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Journal Article: EEAG Report on the European Economy 2020: Fair Taxation in a Mobile World (2020)
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