Person:
De Vito, Antonio

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Antonio
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De Vito
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IE University
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IE Business School
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Accounting & Management Control
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20202
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Author: Allevato, Giulio ×

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Now showing 1 - 2 of 2
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    Taxing the Digital Economy. Is the DST the Right Solution
    (SEFO, 2020-11) Allevato, Giulio; De Vito, Antonio; https://ror.org/02jjdwm75
    This paper examines the current income tax challenges of the Digital Economy, and the current proposals to tax digital firms where the users of their products or services are located. Building on law and economic literature, the paper firstly reviews the theory on corporate taxation, paying attention to the evidence on tax avoidance and profit shifting of multinational firms. The paper then argues that introducing a new tax on digital businesses could prove ineffective and lead to several distortions on corporate decision-making, especially in the case of unilateral and uncoordinated implementation.
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    Regulating the Financial Industry through Taxation Intended and Unintended Consequences of the Financial Transaction Tax
    (2020-09) Allevato, Giulio; De Vito, Antonio; https://ror.org/02jjdwm75
    This paper examines regulatory taxes as an alternative to regulating the financial industry to address negative externalities in financial markets. We review the theory on financial transaction taxes and provide an analysis on the economic consequences of such taxes. We argue that the implementation of the FTT could trigger significant increases in the cost of capital for firms as well as relocation and substitution risks, with detrimental effects on investment and economic growth. We furthermore analyze the challenges for the regulator to design and implement financial transaction taxes, while paying attention the current state of the art within the EU and in Spain. In this respect, we put forward that care should be taken when enacting financial regulatory taxes, especially when EU member countries implement such taxes unilaterally without a coordinated agreement.