María T. Álvarez Martínez, María Gesualdo, Jonathan Pycroft
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Abstract
The nature of the digital economy puts pressure on traditional tax practices, as it is frequently characterised by high returns from intangibles. In this paper, we assess the macroeconomic impact o...
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Economic Systems Research is a double blind peer-reviewed scientific journal dedicated to the furtherance of theoretical and factual knowledge about economic systems, structures and processes, and their change through time and space, at the subnational, national and international level. The journal contains sensible, matter-of-fact tools and data for modelling, policy analysis, planning and decision making in large economic environments. It promotes understanding in economic thinking and between theoretical schools of East and West, North and South.
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