1. Taxing Uber. (2023). Agrawal, David ; Zhao, Weihua.
   In: CESifo Working Paper Series.
   RePEc:ces:ceswps:_10313.

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2. Profit-splitting rules and the taxation of multinational digital platforms. (2021). Demange, Gabrielle ; Bloch, Francis.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:28:y:2021:i:4:d:10.1007_s10797-020-09643-0.

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1. A further five associate partners were added to the network in January 2019. The mission of EconPol Europe is to contribute its research findings to help solve the pressing economic and fiscal policy issues facing the European Union, and thus to anchor more deeply the European idea in the member states. Its tasks consist of joint interdisciplinary research in the following areas 1) sustainable growth and ‘best practice’, 2) reform of EU policies and the EU budget, 3) capital markets and the regulation of the financial sector and 4) governance and macroeconomic policy in the European Monetary Union. Its task is also to transfer its research results to the relevant target groups in government, business and research as well as to the general public.
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2. Agrawal, D. and Fox, W. (2017), Taxes in an e-commerce generation, International Tax and Public Finance, 24 (5), 903-926.

3. Auerbach, A., Devereux, M., Keen, M. and Vella, J. (2017), International tax planning under the destination-based cash flow tax, National Tax Journal, 70 (4), 783-802.

4. Becker, J., Englisch, J. and Schanz, D. (2018), How data should (not) be taxed, mimeo, University of Münster and LMU Munich.
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5. Cuevas, A., Cuevas, R., Lassmann A., Liberini, F., and Russo, A. (2017), The taxman calls. How does Facebook answer? Global effects of taxation on online advertising, NET Institute, Working Paper 1709.

6. Cui, Wei (2018), The digital service tax: A conceptual defense, mimeo, University of British Columbia.
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7. Dharmapala, D. (2014), What Do We Know about Base Erosion and Profit Shifting? A Review of the Empirical Literature, Fiscal Studies, 35, 421-448.

8. EconPol Europe EconPol Europe - The European Network for Economic and Fiscal Policy Research is a unique collaboration of policy-oriented university and nonuniversity research institutes that will contribute their scientific expertise to the discussion of the future design of the European Union. In spring 2017, the network was founded by the ifo Institute together with eight other renowned European research institutes as a new voice for research in Europe.
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9. European Commission (2016), COUNCIL DIRECTIVE on a Common Corporate Tax Base, Strasbourg, France.
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10. European Commission (2018), Council Directive on the common system of a digital services tax on revenues resulting from the provision of certain digital services, Brussels.
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11. Evans, D.S., A. Hagiu, and Schmalensee, R. (2006), Invisible Engines - How Software Platforms Drive Innovation and Transform Industries, MIT Press, Massachusetts.

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14. Grinbert, I. (2018), User participation in value creation, British Tax Review, 4, 407-421.
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15. Karkinsky, T. and Riedel, N. (2012), Corporate taxation and the choice of patent location within multinational firms, Journal of International Economics, 88, 176-185.

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25. Rochet, J. and Tirole, J. (2006), Two-sided markets: A progress report, Rand Journal of Economics, 35, 645-667.

26. Schindler, D. and Schjelderup, G. (2010), Profit shifting in two-sided markets, International Journal of the Economics of Business 17 (3), 373-383.

1. VAT Reform via Monopolistic Platformer in Borderless Economy: Price Pass-Though and Efficiency Consequences. (2025). Nishimura, Yukihiro ; Morita, Shigeo.
   In: Discussion Papers in Economics and Business.
   RePEc:osk:wpaper:2502r2.

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2. Comparative Assessment of E-Commerce Market Development in Poland and EU Countries: A Multi-Dimensional Analysis. (2025). Pyra, Mariusz.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xxviii:y:2025:i:1:p:431-458.

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3. Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. (2024). Ogawa, Hikaru ; Aiura, Hiroshi.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09796-8.

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4. Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China. (2024). Shao, Xuefeng ; Chen, Shi.
   In: The AMFITEATRU ECONOMIC journal.
   RePEc:aes:amfeco:v:26:y:2024:i:65:p:330.

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5. The COVID-19 state sales tax windfall. (2023). Seegert, Nathan ; Dean, Phil ; Yang, Mu-Jeung ; Gaulin, Maclean.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:5:d:10.1007_s10797-023-09778-w.

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6. Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising. (2023). d'Andria, Diego ; Dandria, Diego.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:1:d:10.1007_s10797-022-09735-z.

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7. Public finance in the era of the COVID-19 crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
   In: GLO Discussion Paper Series.
   RePEc:zbw:glodps:1176.

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8. Cross-Border Shopping, E-Commerce, and Consumption Tax Revenues in Japan. (2022). Ogawa, Hikaru ; Adachi, Yoshimi.
   In: CIRJE F-Series.
   RePEc:tky:fseres:2022cf1204.

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9. Cross-border e-commerce platform for commodity automatic pricing model based on deep learning. (2022). Guo, Lina.
   In: Electronic Commerce Research.
   RePEc:spr:elcore:v:22:y:2022:i:1:d:10.1007_s10660-020-09449-6.

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10. Public finance in the era of the COVID-19 crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:6:d:10.1007_s10797-022-09769-3.

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11. Who will gain from the South Dakota vs. Wayfair Inc. ruling?. (2022). Lopez, Juan Carlos.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-21-00883.

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12. Public Finance in the Era of the Covid-19 Crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_10005.

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13. Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle. (2021). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2021cf1169.

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14. Determinants of Millennials behavior in online shopping – Implications on consumers’ satisfaction and e-business development. (2021). Dabic, Marina ; Karadi, Vesna ; Irovi, Dragana ; ehovi, Damir ; Melovi, Boban.
    In: Technology in Society.
    RePEc:eee:teinso:v:65:y:2021:i:c:s0160791x21000361.

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15. Failure to launch: Measuring the impact of sales tax nexus standards on business activity. (2021). Bruce, Donald ; Beem, Richard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:201:y:2021:i:c:s0047272721001122.

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16. The Internet as a Tax Haven?. (2021). Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8924.

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17. Taxation of Digital Platforms. (2020). Koethenbuerger, Marko ; Kothenburger, Marko.
    In: EconPol Working Paper.
    RePEc:ces:econwp:_41.

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18. Taxing Goods and Services in a Digital Era. (2020). Fox, William ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8708.

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19. Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system. (2019). Mardan, Mohammed ; Agrawal, David.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:169:y:2019:i:c:p:128-143.

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20. Tax Avoidance through E-Commerce and Cross-Border Shopping. (2019). Harbolt, Benjamin.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7814.

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21. Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements. (2019). Tremblay, Mark ; Teltser, Keith ; Bibler, Andrew J.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7747.

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22. Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System. (2018). Mardan, Mohammed ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7365.

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