Tax Law and Digitalization: The New Frontier for Government and Business

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403534044
Total Pages : 305 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax Law and Digitalization: The New Frontier for Government and Business by : Jeffrey Owens

Download or read book Tax Law and Digitalization: The New Frontier for Government and Business written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-09-15 with total page 305 pages. Available in PDF, EPUB and Kindle. Book excerpt: New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Well-Being and Mental Health in the Gig Economy

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Publisher : University of Westminster Press
ISBN 13 : 1911534904
Total Pages : 39 pages
Book Rating : 4.9/5 (115 download)

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Book Synopsis Well-Being and Mental Health in the Gig Economy by : Sally-Anne Gross

Download or read book Well-Being and Mental Health in the Gig Economy written by Sally-Anne Gross and published by University of Westminster Press. This book was released on 2018-08-08 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: A response is needed to the numerous issues spurred by the expansion of the gig economy, where flexible patterns of employment prevail in contrast to permanent jobs. In this context of the exponential growth of the digital economy and underlying business models the largest nationwide study of its kind into the impact of the working conditions in the UK music industry ‘Can Music Make You Sick?’ has been conducted by MusicTank/University of Westminster. This research suggests the need to consider the future of work not only from an economic or employment law perspective but from a mental health one too. What are the psychological implications of precarious work and how are factors such as financial instability, the feedback economy and personal relationships reflected in mental health outcomes or connected to the business relationships most musicians and other gig economy participants work under? Authors Sally-Anne Gross, George Musgrave and Laima Janciute consider which policy measures may help or harm gig economy workers including the taxation of self-employed workers, a universal basic income, education around mental health issues and access to mental health support.

World Development Report 2019

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Publisher : World Bank Publications
ISBN 13 : 1464813566
Total Pages : 201 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis World Development Report 2019 by : World Bank

Download or read book World Development Report 2019 written by World Bank and published by World Bank Publications. This book was released on 2018-10-31 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: Work is constantly reshaped by technological progress. New ways of production are adopted, markets expand, and societies evolve. But some changes provoke more attention than others, in part due to the vast uncertainty involved in making predictions about the future. The 2019 World Development Report will study how the nature of work is changing as a result of advances in technology today. Technological progress disrupts existing systems. A new social contract is needed to smooth the transition and guard against rising inequality. Significant investments in human capital throughout a person’s lifecycle are vital to this effort. If workers are to stay competitive against machines they need to train or retool existing skills. A social protection system that includes a minimum basic level of protection for workers and citizens can complement new forms of employment. Improved private sector policies to encourage startup activity and competition can help countries compete in the digital age. Governments also need to ensure that firms pay their fair share of taxes, in part to fund this new social contract. The 2019 World Development Report presents an analysis of these issues based upon the available evidence.

Going Digital: Shaping Policies, Improving Lives

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Publisher : OECD Publishing
ISBN 13 : 9264312013
Total Pages : 171 pages
Book Rating : 4.2/5 (643 download)

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Book Synopsis Going Digital: Shaping Policies, Improving Lives by : OECD

Download or read book Going Digital: Shaping Policies, Improving Lives written by OECD and published by OECD Publishing. This book was released on 2019-03-11 with total page 171 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.

Humans as a Service

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Publisher : Oxford University Press
ISBN 13 : 0192517384
Total Pages : 208 pages
Book Rating : 4.1/5 (925 download)

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Book Synopsis Humans as a Service by : Jeremias Prassl

Download or read book Humans as a Service written by Jeremias Prassl and published by Oxford University Press. This book was released on 2018-04-05 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: WHAT IF YOUR BOSS WAS AN ALGORITHM? The gig economy promises to revolutionise work as we know it, offering flexibility and independence instead of 9-to-5 drudgery. The potential benefits are enormous: consumers enjoy the convenience and affordability of on-demand work while micro-entrepreneurs turn to online platforms in search of their next gig, task, or ride. IS THIS THE FUTURE OF WORK? The gig economy promises to revolutionise work as we know it, offering flexibility and independence instead of 9-to-5 drudgery. The potential benefits are enormous: consumers enjoy the convenience and affordability of on-demand work while micro-entrepreneurs turn to online platforms in search of their next gig, task, or ride. HOW CAN WE PROTECT CONSUMERS & WORKERS WITHOUT STIFLING INNOVATION? As courts and governments around the world begin to grapple with the gig economy, Humans as a Service explores the challenges of on-demand work, and explains how we can ensure decent working conditions, protect consumers, and foster innovation. Employment law plays a central role in levelling the playing field: gigs, tasks, and rides are work - and should be regulated as such.

Beyond the Algorithm

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Publisher : Cambridge University Press
ISBN 13 : 1108487769
Total Pages : 237 pages
Book Rating : 4.1/5 (84 download)

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Book Synopsis Beyond the Algorithm by : Deepa Das Acevedo

Download or read book Beyond the Algorithm written by Deepa Das Acevedo and published by Cambridge University Press. This book was released on 2020-11-05 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: Qualitative empirical research reveals that the narratives and real-life experiences defining gig work have concrete implications for law.

Stakeholder Capitalism

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Publisher : John Wiley & Sons
ISBN 13 : 1119756138
Total Pages : 311 pages
Book Rating : 4.1/5 (197 download)

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Book Synopsis Stakeholder Capitalism by : Klaus Schwab

Download or read book Stakeholder Capitalism written by Klaus Schwab and published by John Wiley & Sons. This book was released on 2021-01-27 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: Reimagining our global economy so it becomes more sustainable and prosperous for all Our global economic system is broken. But we can replace the current picture of global upheaval, unsustainability, and uncertainty with one of an economy that works for all people, and the planet. First, we must eliminate rising income inequality within societies where productivity and wage growth has slowed. Second, we must reduce the dampening effect of monopoly market power wielded by large corporations on innovation and productivity gains. And finally, the short-sighted exploitation of natural resources that is corroding the environment and affecting the lives of many for the worse must end. The debate over the causes of the broken economy—laissez-faire government, poorly managed globalization, the rise of technology in favor of the few, or yet another reason—is wide open. Stakeholder Capitalism: A Global Economy that Works for Progress, People and Planet argues convincingly that if we don't start with recognizing the true shape of our problems, our current system will continue to fail us. To help us see our challenges more clearly, Schwab—the Founder and Executive Chairman of the World Economic Forum—looks for the real causes of our system's shortcomings, and for solutions in best practices from around the world in places as diverse as China, Denmark, Ethiopia, Germany, Indonesia, New Zealand, and Singapore. And in doing so, Schwab finds emerging examples of new ways of doing things that provide grounds for hope, including: Individual agency: how countries and policies can make a difference against large external forces A clearly defined social contract: agreement on shared values and goals allows government, business, and individuals to produce the most optimal outcomes Planning for future generations: short-sighted presentism harms our shared future, and that of those yet to be born Better measures of economic success: move beyond a myopic focus on GDP to more complete, human-scaled measures of societal flourishing By accurately describing our real situation, Stakeholder Capitalism is able to pinpoint achievable ways to deal with our problems. Chapter by chapter, Professor Schwab shows us that there are ways for everyone at all levels of society to reshape the broken pieces of the global economy and—country by country, company by company, and citizen by citizen—glue them back together in a way that benefits us all.

The Gig Economy

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Publisher : Economy Key Ideas
ISBN 13 : 9781788210041
Total Pages : 106 pages
Book Rating : 4.2/5 (1 download)

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Book Synopsis The Gig Economy by : Alex de Ruyter

Download or read book The Gig Economy written by Alex de Ruyter and published by Economy Key Ideas. This book was released on 2019 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: The "gig economy" is a relatively recent term coined to describe a range of working arrangements that have previously been denoted as precarious, flexible and contingent. Borrowed from musicians, a "gig" describes a one-night performance, but in the context of general employment, it covers the self-employed who work for hire, those on temporary, short-term contracts and on zero-hours contracts. In this concise overview, Alex de Ruyter and Martyn Brown explain the key facets of the gig economy and explore the dangers and potential it affords. Drawing on recent case-studies from the UK, Europe and the USA, it offers an authoritative guide through the theories and issues that surround the gig economy. --

The Economics of World War I

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Publisher : Cambridge University Press
ISBN 13 : 1139448358
Total Pages : 363 pages
Book Rating : 4.1/5 (394 download)

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Book Synopsis The Economics of World War I by : Stephen Broadberry

Download or read book The Economics of World War I written by Stephen Broadberry and published by Cambridge University Press. This book was released on 2005-09-29 with total page 363 pages. Available in PDF, EPUB and Kindle. Book excerpt: This unique volume offers a definitive new history of European economies at war from 1914 to 1918. It studies how European economies mobilised for war, how existing economic institutions stood up under the strain, how economic development influenced outcomes and how wartime experience influenced post-war economic growth. Leading international experts provide the first systematic comparison of economies at war between 1914 and 1918 based on the best available data for Britain, Germany, France, Russia, the USA, Italy, Turkey, Austria-Hungary and the Netherlands. The editors' overview draws some stark lessons about the role of economic development, the importance of markets and the damage done by nationalism and protectionism. A companion volume to the acclaimed The Economics of World War II, this is a major contribution to our understanding of total war.

OECD Employment Outlook 2019 The Future of Work

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Publisher : OECD Publishing
ISBN 13 : 9264497005
Total Pages : 339 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis OECD Employment Outlook 2019 The Future of Work by : OECD

Download or read book OECD Employment Outlook 2019 The Future of Work written by OECD and published by OECD Publishing. This book was released on 2019-04-25 with total page 339 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2019 edition of the OECD Employment Outlook presents new evidence on changes in job stability, underemployment and the share of well-paid jobs, and discusses the policy implications of these changes with respect to how technology, globalisation, population ageing, and other megatrends are transforming the labour market in OECD countries.

Work in the Gig Economy

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Author :
Publisher : Routledge
ISBN 13 : 1000440206
Total Pages : 77 pages
Book Rating : 4.0/5 (4 download)

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Book Synopsis Work in the Gig Economy by : James Duggan

Download or read book Work in the Gig Economy written by James Duggan and published by Routledge. This book was released on 2021-07-01 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: Throughout the last decade, the ‘gig economy’ has emerged as one of the most significant developments in the world of work. As a novel, hyper-flexible form of labour, gig work features a uniquely fragmented working arrangement wherein independent workers partner with digital platform organisations to provide a range of on-demand services to customers. Work in the Gig Economy: A Research Overview provides a concise overview to the key themes and debate that encompass the gig economy literature. It covers five core themes: an introduction to gig work; classification issues; the role of technology; the experiences of gig workers; and the future of gig work. As an emerging and diverse research field, contributions stem from an array of perspectives including psychology, sociology, human resource management, legal studies, and technology management. The chapters synthesise the most prominent insights into this emerging field, key thinking on the complex relationships and conditions found in gig work, and the most significant issues to be addressed as the gig economy continues to develop. A critical introduction for students, scholars and reflective professionals and policymakers, this book provides much needed direction through the rapidly growing and expansive body of research on work in the gig economy.

Modern Forms of Work

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Publisher : Sapienza Università Editrice
ISBN 13 : 8893771594
Total Pages : 284 pages
Book Rating : 4.8/5 (937 download)

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Book Synopsis Modern Forms of Work by : Stefano Bellomo

Download or read book Modern Forms of Work written by Stefano Bellomo and published by Sapienza Università Editrice. This book was released on 2020-10-06 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The collective volume “Modern Forms of Work. A European Comparative Study” evokes the intent to embody a reflection focused on modern labour law issues from a comparative perspective. A first set of essays contains national reports on modern forms of work. The second group contains some reflections regarding critical issues on digitalization, platforms and algorithms, analysing the different facets of the galaxy of digital work. The third group of essays flows into the section entitled “new balances and workers’ rights in the digital era”, a crucial topic in the debate. The complex of the writings, despite the diversity of approaches and methods, reveals the existence of a dense and inexhaustible dialogue between young scholars, at European and extra-European level. The analysis of new forms of work – the offspring of transnational processes of globalization and technologization – forms a fertile ground for experimenting a transnational dialogue on which young researchers can practice with excellent results, as this small volume confirms.

Globalization and Poverty

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Publisher : University of Chicago Press
ISBN 13 : 0226318001
Total Pages : 674 pages
Book Rating : 4.2/5 (263 download)

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Book Synopsis Globalization and Poverty by : Ann Harrison

Download or read book Globalization and Poverty written by Ann Harrison and published by University of Chicago Press. This book was released on 2007-11-01 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the past two decades, the percentage of the world’s population living on less than a dollar a day has been cut in half. How much of that improvement is because of—or in spite of—globalization? While anti-globalization activists mount loud critiques and the media report breathlessly on globalization’s perils and promises, economists have largely remained silent, in part because of an entrenched institutional divide between those who study poverty and those who study trade and finance. Globalization and Poverty bridges that gap, bringing together experts on both international trade and poverty to provide a detailed view of the effects of globalization on the poor in developing nations, answering such questions as: Do lower import tariffs improve the lives of the poor? Has increased financial integration led to more or less poverty? How have the poor fared during various currency crises? Does food aid hurt or help the poor? Poverty, the contributors show here, has been used as a popular and convenient catchphrase by parties on both sides of the globalization debate to further their respective arguments. Globalization and Poverty provides the more nuanced understanding necessary to move that debate beyond the slogans.

Humanistic Management in the Gig Economy

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Publisher : Springer Nature
ISBN 13 : 3031599446
Total Pages : 378 pages
Book Rating : 4.0/5 (315 download)

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Book Synopsis Humanistic Management in the Gig Economy by : Kemi Ogunyemi

Download or read book Humanistic Management in the Gig Economy written by Kemi Ogunyemi and published by Springer Nature. This book was released on 2024 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: Zusammenfassung: Gig-workers are often not regarded as employees by the platforms they work with. Yet they do not always have all the freedoms enjoyed by independent contractors. The world of work is changing, and this is one area in which the new realities need to be better understood in order to promote human dignity, protect the vulnerable and foster flourishing. To achieve this, justice and fairness need to be researched and innovatively translated into new forms of work in diverse ways and in various cultures. This edited collection explores and examines ways in which the humanistic management and fairness considerations help to humanise the way gig-workers are treated, with particular attention paid to economies in the global south. Countries represented in the case study section are Brazil, Colombia, Ecuador, Kenya, Nigeria, South Korea, and Uganda, and both traditional and innovative lenses of fairness and ethics are applied to these new forms of work. The book will be of great interest to scholars and students of work and employment, digital business, human resource management and business ethics. Kemi Ogunyemi is Professor of Business Ethics at Lagos Business School, Pan-Atlantic University, Nigeria, where she also teaches managerial anthropology, self-leadership and sustainability management. She was for many years the director of the Christopher Kolade Centre for Research in Leadership and Ethics as well as the academic director for the School's Senior Management Programme. Her consulting and research interests include personal ethos, work-life ethic, social responsibility, sustainability, governance and anti-corruption risk assessment

European VAT and the Sharing Economy

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Publisher : Kluwer Law International B.V.
ISBN 13 : 9403514426
Total Pages : 378 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis European VAT and the Sharing Economy by : Giorgio Beretta

Download or read book European VAT and the Sharing Economy written by Giorgio Beretta and published by Kluwer Law International B.V.. This book was released on 2019-10-24 with total page 378 pages. Available in PDF, EPUB and Kindle. Book excerpt: A breadth of new digital platforms has dramatically expanded the range of possibilities for exchanging anything required by business or personal needs from accommodation to rides. In the virtual marketplaces shaped and ruled by these novel matchmakers, rather than by a single centralized entity, value is created through the granular interaction of many dispersed individuals. By allowing instantaneous and smooth interaction among millions of individuals, platforms have indeed pushed the digital frontier farther and farther, so as to include within it even services once not capable of direct delivery from a remote location such as accommodation and passenger transport. Legal disruption is also underway with foundational dichotomous categories, such as those between suppliers and customers, business and private spheres, employees and self-employed, no longer viable as organizational legal structures. This is the essential background of the first book to relate what is synthetically captured under the umbrella definition of ‘sharing economy’ to key features at the core of European Value Added Tax (EU VAT) and to look at the feasibility of a reformed EU VAT system capable of addressing the main challenges posed by these new models of production, distribution and consumption of goods and services. Specifically, the study analyses five legal propositions underpinning the current EU VAT system as the following: taxable persons; taxable transactions; composite supplies; place of supply rules; and liability regimes for collection and remittance of VAT. Exploration of these five legal propositions is meant to assess the practical feasibility of shoehorning the main sharing economy business models – notably, those available in the accommodation and passenger transport sectors – into the framework of existing EU VAT provisions. The author further draws on the normative standards of equality, neutrality, simplicity, flexibility and proportionality to test the ‘reflexes’ of the current EU VAT system in the sharing economy domain. Opportunities for reform of the current EU VAT system are in turn evaluated with each chapter including cogent proposals in the form of incremental and targeted amendments to the current EU VAT provisions. As the first comprehensive analysis of the treatment of the sharing economy for VAT purposes, the book provides not only a theoretical framework for future studies in the tax field but also indispensable practical guidance for VAT specialists confronting daily with the many challenges ushered in by the sharing economy. Moreover, the various solutions and recommendations advanced in the book offer valuable insights to international and national policymakers dealing with similar issues under other VAT systems.

Will the gig economy prevail?

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Publisher : Polity
ISBN 13 : 9781509532438
Total Pages : 0 pages
Book Rating : 4.5/5 (324 download)

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Book Synopsis Will the gig economy prevail? by : Colin Crouch

Download or read book Will the gig economy prevail? written by Colin Crouch and published by Polity. This book was released on 2019-03-25 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasingly, employees are being falsely treated as ‘self-employed’. This phenomenon – the ‘gig economy’ – is seen as the inevitable shape of things to come. In this book, Colin Crouch takes a step back and questions this logic. He shows how the idea of an employee – a stable status that involves a bundle of rights – has maintained a curious persistence. Examining the ways companies are attacking these rights, from proffering temporary work to involuntary part-time work to ‘gigging’, he reveals the paradoxes of the situation and argues that it should not and cannot continue. He goes on to propose reforms to reverse the perverse incentives that reward irresponsible employers and punish good ones, setting out an agenda for a realistic future of secure work. Crouch’s penetrating analysis will be of interest to everyone interested in the future of work, the welfare state and the gig economy.

Inscribing Solidarity

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Publisher : Cambridge University Press
ISBN 13 : 1009186558
Total Pages : 191 pages
Book Rating : 4.0/5 (91 download)

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Book Synopsis Inscribing Solidarity by : Julia López López

Download or read book Inscribing Solidarity written by Julia López López and published by Cambridge University Press. This book was released on 2022-11-17 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many governments, large institutions, and collective actors rely on the principle of solidarity to embed social policies on firm normative and legal grounds. In this original volume, a multidisciplinary roster of scholars come together to examine the contributions – and challenges –implicit in relying on the idea of solidarity to 'inscribe' this principle in social policies. Chapters explore how the dependence on the solidarity principle, and especially on inclusive understandings of solidarity, can strengthen or weaken institutions and movements. The volume's contributors cover developments across decades with a multilevel approach exploring dynamic interactions between local, national, and supranational arenas in pursuing and adjudicating the solidarity principle. Unique and innovative, Inscribing Solidarity examines the implications and dynamics of solidarity across a variety of terrains to illuminate its concrete limitations and specific advantages. This title is also available via Open Access on Cambridge Core.