Quantitative simulation reveals redistributive effects in international taxation for the digital economy, suggesting policy reform may improve fairness.
Key Points
Substantial redistributive effects under the four-factor system reveal tax base reallocations can exceed 180%.
The simulation evaluated 12 jurisdictions, indicating substantial tax base shifts from low-tax to market jurisdictions.
A quantitative simulation methodology assessed the impacts of user participation and digital assets on allocation factors.
While the study supports comprehensive reform, challenges remain in factor weight stability and global coordination.