Where does a company consume publicly-provided goods, and hence where should taxes on it be applied? What is a suitable definition of sales tax when the users of a data-driven internet platform use it without monetary fees? What is a suitable definition of value-added when users are not customers of a platform but whose transaction data on the platform is being harvested for profit?
Should the digital economy pay monetary taxes or should we actually be thinking about paying taxes in the form of data on top of which others might build competing, complementary, new or public good services: a data tax? Check out a short opinion piece of mine.