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Absolute income mobility and the effect of parent generation inequality: An extended decomposition approach
Liss, E., Korpi, M., & Wennberg, K.
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No evidence of counteracting policy effects on European solar power invention and diffusion
Grafström, J., & Poudineh, R.
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About

  • About us

    • About
    • Contact us

  • Media

    • News archive

  • Cooperations

    • Eli F. Heckscher Lectures

Research

  • Areas

    • Labour Market Research
    • Competitiveness Research
    • Climate and Environmental Research

  • Ongoing research

    • Working Paper Series
  • People

    • Publications

    • Publications

      • Publications

    From Near and Afar: How Digitalization Is Shaping the Economic Geography and Conditioning Regulation.

    PublicationBook chapter
    Digitalization, Joakim Wernberg
    Taxation in the Digital Era: Economic, Legal, and Policy Challenges
    Download

    Abstract

    Kapitlet analyserar hur digitalisering förändrar den ekonomiska geografin och därmed utmanar traditionella reglerings- och skattesystem. Wernberg visar hur teknologisk utveckling stegvis omformar värdeskapande genom att minska transaktionskostnader, skapa globala marknader även för små företag och flytta produktion och energiåtgång till platser långt från användaren. Fem strukturella skiften lyfts fram: marknadsexpansion genom digital uppkoppling, växande betydelse av immateriella tillgångar och molntjänster, digitala plattformars nya konkurrenslogik, omstrukturering av arbete via AI och distansarbete samt ökade ömsesidiga beroenden mellan länder. Dessa processer gör värde och arbete allt mindre knutet till fysisk närvaro, vilket skapar växande spänningar i regelverk baserade på territoriell suveränitet. Wernberg avslutar med att digitaliseringens ackumulerade effekter sannolikt kräver betydande reformer, särskilt inom internationell beskattning.

    Wernberg, J. (2025). From near and afar: How digitalization is shaping the economic geography and conditioning regulation. In Å. Hansson & J. Wernberg (Eds.), Taxation in the digital era: Economic, legal, and policy challenges (pp. 13–48). Palgrave Macmillan. https://doi.org/10.1007/978-3-031-93365-3_2

    Details

    Author

    Joakim Wernberg

    Publication year

    2025

    Published in

    Palgrave Macmillan

    Similar content

    Taxation in the Digital Era: Economic, Legal, and Policy Challenges
    BookPublication
    Hansson, Å., & Wernberg, J
    Download
    Publication year

    2025

    Published in

    Palgrave Macmillan

    Abstract

    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.

    Ratio Working Paper No. 329: IPRs and Appropriability in the Digital Era: Evidence from the Swedish Video (Computer) Games Industry
    Working paperPublication
    Long, V.
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    Publication year

    2019

    Published in

    Ratio Working Paper

    Abstract

    This study contributes to a meso (industry)-level understanding of the changing complexity of the general appropriability conditions in the digital era on the one hand, and the role of IPRs in that (appropriability) on the other hand, through a study of an industry sector – the Swedish video (computer) games industry – where digital distribution prevails and IPRs are important (copyrights in derivative works; trademarks in game titles).Combining analyses on EPO patent data, EUIPO trademark data, firm-level interviews and survey data, this study firstly identifies a paradoxical development: on the one hand, there is a clear digital take-off of IPRs’ propensity, namely firms tend to be more active in registering trademarks and valuing their copyrights (firm size and technological platform matter though). On the other hand, the digital traits – digitally induced high levels of interactivities (between supply and demand) and the digital division of a product (in provisions) – provide strong protections (to the innovation) from a technical standpoint, which offsets the importance of IPRs. Then what are IPRs for, in a technologically tight appropriability regime? This study further identifies that the increase of the importance of IPRs is not derived from IPRs’ protection function, but from their signalling function. In the digital era, new products easily disappear in the digital crowd, and IPRs can act as an important remedy by signalling the origin and quality of products as well as new innovations. This study provides a snapshot of the digital complexity pertinent to the issue of appropriability.

    Digitalization and the future of Management Learning: New technology as an enabler of historical, practice-oriented, and critical perspectives in management research and learning
    Article (with peer review)Publication
    Laurell, C., Sandström, C., Eriksson, K., & Nykvist, R.
    Publication year

    2020

    Published in

    Management Learning

    Abstract

    How are historical, practice-oriented, and critical research perspectives in management affected by digitalization? In this article, we describe and discuss how two digital research approaches can be applied and how they may influence the future directions of management scholarship and education: Social Media Analytics and digital archives. Our empirical illustrations suggest that digitalization generates productivity improvements for scholars, making it possible to undertake research that was previously too laborious. It also enables researchers to pay closer attention to detail while still being able to abstract and generalize. We therefore argue that digitalization contributes to a historical turn in management, that practice-oriented research can be conducted with less effort and improved quality and that micro-level data in the form of digital archives and online contents make it easier to adopt critical perspectives.

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