Publications by Pola Schneemelcher

Users, Data, Networks. Taxing the Digital Economy.

The fair taxation of digital companies has been high on the European policy agenda since last year. One of the central problems of the issue is that the current rules on the taxation of companies in the EU are not taking due account of digital value creation. In this paper, Pola Schneemelcher and Paul-Jasper Dittrich analyse this problem and make a proposal on the taxation of digital value creation in the Single Market. more

Taxation of the digital economy: Proposal for Europe

In an interview with the professional journal Juve Steuermarkt, Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, report on their latest paper on the taxation of digital companies. In contrast to the tax on digital services that has already been introduced by some European member states, they propose a concept that focuses on the long-term reform of European and international corporate taxation. more

How to tax digital companies?

How can and should digital value creation of internationally operating companies be taxed in the future? Pola Schneemelcher and Paul-Jasper Dittrich, Policy Fellows at the Jacques Delors Institute Berlin, have a concrete proposal. They define "virtual permanent establishments", whose share of the company's total digital value creation must first be measured. A fee could then apply on this share, which could ultimately be taxed in the respective EU country. more

Growth starlets: Wages & productivity of EU trading powers

Under which conditions do European economies achieve solid and balanced wage and productivity growth? In this blog post we analyse two economic models in the EU exemplified by four countries that appear to realise solid wage and productivity growth and compete successfully in global markets. We distill their comparative advantage and point to future challenges such as skills shortages, transformation to a knowledge-based economy and social disparities. more

The debate on EU-digital taxation

The so-called ‘Google tax’ is currently the focus of a heated debate. Proponents claim that large digital companies make use of the users’ data, but do not contribute to the public welfare when they shift their profits to tax havens. Opponents fear competitive disadvantages and barriers to research and innovation. While the matter is technical, the debate becomes very political. This blogpost examines why digital taxation is a problem after all and why the European Commission’s proposal for a solution does not fit the bill. more