Concepedia

Data Taxation

Data Taxation is a fiscal policy framework within digital economy taxation that specifically regulates the levying of monetary obligations on the collection, processing, and commercial exploitation of user-generated data by digital platforms.

46

Publications

1.7K

Citations

86

Authors

53

Institutions

Publications per year

2017–2026

38

Variants

Digital Data Tax

Parents

Publications

46

Can government improve tax compliance by adopting advanced information technology? Evidence from the Golden Tax Project III in China

Jianjun Li, Xuan Wang, Wu Yaping · Economic Modelling · 2020 · 138 citations

, , +16

Understanding the Digital Economy: Data Tools, and Research

Timothy G. Babbitt, Erik Brynjolfsson, Brian Kahin · Academy of Management Review · 2001 · 130 citations

, , +14

The impact of tax reform on firms' digitalization in China

Zhongfei Chen, Yu Xiao, Kangqi Jiang · Technological Forecasting and Social Change · 2022 · 114 citations

, , +12

Digital Financial Inclusion, Digital Financial Services Tax and Financial Inclusion in the Fourth Industrial Revolution Era in Africa

Favourate Y. Mpofu, David Mhlanga · Economies · 2022 · 92 citations · Full text

, , +14

Natural resources tax volatility and economic performance: Evaluating the role of digital economy

Qiang Ma, Grzegorz Mentel, Xin Zhao et al. · Resources Policy · 2021 · 90 citations

, , +13

1–5 of 46

Authors

86

  1. FY
    Favourate Y. Mpofu

    National University of Science and Technology, Zimbabwe

    2 publications · 118 citations

    2

    h-index

  2. MO
    Marcel Olbert

    London Business School, United Kingdom

    2 publications · 84 citations

    2

    h-index

  3. FB
    Francis Bloch

    Paris School of Economics, France

    2 publications · 78 citations

    2

    h-index

  4. CS
    Christoph Spengel

    Centre for European Economic Research, Germany

    2 publications · 84 citations

    2

    h-index

  5. HL
    Holly Lawford‐Smith

    University of Sheffield, United Kingdom

    1 publications · 25 citations

    1

    h-index

1–5 of 86

Institutions

53

  1. Paris School of Economics

    Paris, France

    3 h-index

    4 publications

    203 citations

  2. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    149 citations

  3. Télécom Paris

    Palaiseau, France

    2 h-index

    2 publications

    83 citations

  4. University of Johannesburg

    Johannesburg, South Africa

    2 h-index

    3 publications

    210 citations

  5. Université Paris 1 Panthéon-Sorbonne

    Paris, France

    2 h-index

    2 publications

    78 citations

  6. Universitat de Miguel Hernández d'Elx

    Elche, Spain

    1 h-index

    1 publications

    10 citations

  7. University of Nairobi

    Nairobi, Kenya

    1 h-index

    1 publications

    12 citations

  8. University of Vienna

    Vienna, Austria

    1 h-index

    1 publications

    48 citations

1–8 of 53

Venues

  1. SSRN Electronic Journal

    Repository · 7 publications · 184 citations

    7

    h-index

  2. Journal of Public Economic Theory

    3 publications · 143 citations

    3

    h-index

  3. Bulletin for international taxation

    2 publications · 94 citations

    2

    h-index

  4. Computer law & security review

    2 publications · 33 citations

    2

    h-index

  5. Econstor (Econstor)

    Repository · 1 publications · 40 citations

    1

    h-index

1–5