Digitalising the Fiscal Contract: An Interdisciplinary Framework for Empirical Inquiry

Author
Christian van Haldenwang
Content Type
Working Paper
Institution
German Development Institute (DIE)
Abstract
Taxation is above all a political rather than a technical issue. But what happens if new digital technologies cause profound power shifts in the relationship between revenue authorities and taxpayers? The paper seeks to lay the conceptual groundwork for the analysis of this interplay.
Topic
Economy, Tax Systems, Fiscal Policy
Political Geography
Global Focus