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Regulation and Taxation: The New Digital Advantage

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Abstract

The relationship between technology companies and aspects of their institutional context, such as regulation and taxation, is a less explored area in discussions of technology and inequality. This chapter discusses the role of intellectual property in wealth concentration , and technology companies’ use of it for tax avoidance purposes. Specific forms of political lobbying , within states and in global trade regimes, are also used to help explain the wealth effects of digital technology in an era of globalization.

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Correspondence to Jonathan P. Allen .

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Allen, J.P. (2017). Regulation and Taxation: The New Digital Advantage. In: Technology and Inequality. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-56958-1_4

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