Thursday, April 4, 2019
Kim Brooks (Schulich School of Laws, Dalhousie University), Give the Digital Services Tax a Chance (JOTWELL) (reviewing Wei Cui (University of British Columbia), The Digital Services Tax: A Conceptual Defense (reviewed by Ruth Mason (Virginia) here) and The Digital Services Tax as a Tax on Location-Specific Rent):
Conceptual Defense paper offers a good starting place for readers. It describes the current context and initiatives; for legal readers it highlights a few of the legal debates around the DST; and it opens the door to conversations about appropriate DST design in the light of alternative possible justifications.
The second paper, The Digital Services Tax as a Tax on Location-Specific Rent, is for more committed readers. ... The paper offers a considerable economic analysis that may not be helpful for all law readers, but it is nevertheless possible to engage with much of the authors’ arguments even if parts of the paper are glossed over. Interestingly, the paper concludes with some nods to the inter-nation equity implications of the DST