I have almost completed a draft of the article that's been a prime focus of my summer research. The current, perhaps overly wordy, title is "Digital Service Taxes and the Broader Shift from Determining the Source of Income to Taxing Location-Specific Rents."
I'm not quite ready to post it on SSRN yet, but I'll be discussing it: (1) at the NYU Tax Policy Colloquium on October 1, (2) at the University of Toronto Law School on October 16, (3) at the National Tax Association's Annual Meeting in Tampa, exact date & time still TBD but November 21, 22, or 23, and (4) at the National University of Singapore on January 14 of next year.
This is a bit of a hot topic, although I'm taking a big-picture conceptual view rather than zeroing in on particular versions. (But I do use the recently announced UK DST as an illustrative example). It's probably fair to say that I diverge from hyperventilating American quasi-orthodoxy about (i.e., against) the DST.
Subject to competing time demands, etc., I'd be happy to hit the road & discuss the piece and the underlying issues that it raises, be it inside or outside the U.S. (I'll be on sabbatical in winter/spring 2020, hence with some scheduling flexibility.)
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