Taxation in the Digital Era

Åsa Hansson is an Associate Professor in Economics at Lund University, Sweden. She has written a well-received book in Swedish about digitalization and taxation and teaches a masters course in taxation focusing on structural change, technological change, and taxation. She has also written extensively about the development of the welfare state and its development over the last decades.Joakim Wernberg is an Affiliated Lecturer at Lund University. His research focuses on digitalization, technological transformations and evolving tech policies.

• .- Chapter 1. Introduction: Is the Current Tax System Fit for a Digitalized Economy?.- Chapter 2. From Near and Afar: How Digitalization is Shaping the Economic Geography and Conditioning Regulation.- Chapter 3. Digitalization and the Challenges to Finance Public Welfare: The Case of Sweden.- Chapter 4. The Rule of Law in a State of Flux: The Swedish Tax Law Perspective.- Chapter 5. Digitalization of the Global Economy and the OECD Reform of MNE´s Corporate Income Tax: Background, Challenges and Issues.- Chapter 6. Some Insights Into the Challenges & Opportunities of Digitalization in the Field of a Value-Added Tax.-  Chapter 7. Navigating the Digital Frontier: The Implications of Tax Technology on Systems of Expertise and Legitimacy in Taxation Sonnerfeldt.- Chapter 8. Chaperoning: Taxtech Controls and Tentative Implications for Tax Compliance.- Chapter 9. Conclusions: A Move Towards a Tax System Fit for a Digital and Global Economy.