- Martin Beznoska / Tobias Hentze ·
- IW-Nachricht ·
- 6. Mär 2018
(Un-)Fair taxation of the digital economy
The EU would neglect its responsibility for the mismatch of tax policies among member states by implementing a taxation of the digital economy. It would translate into a tax increase for a specific group of companies, which would make the classification of digital companies alone highly controversial. This would further enlarge distortions instead of guaranteeing a level playing field. Instead of the taxation of the digital economy, the German Economic Institute suggests a two-step approach in order to avoid distortions and unfair taxation.