Taxation in the digital era: Economic, Legal, and Policy Challenges

This book is the result of a long-standing collaboration among tax scholars from various disciplines, all focusing on taxation and digitalization and recognizing the importance of addressing the societal challenges that digitalization poses on the tax system from several disciplines and by working closely together. The authors of this anthology take an academic approach to taxation and are deeply engaged in cross-disciplinary dialogue. There is an urgent need to produce and provide evidence-based knowledge to guide tax policy design in a time of technological advancements and fiscal and economic challenges. This need is further amplified by the increasing digitalization of economies, which demands data-driven tax policies to address complex issues such as dematerialized transactions, cross-border taxation, harmful tax competition, and compliance automation.

Hansson, Å. & Wernberg, J. (2026). Taxation in the digital era: Economic, Legal, and Policy Challenges. Springer Nature.