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DTE Project Publications
Taxing Digital Services – Compensating for the Loss of Competitiveness
Several countries around the world have implemented a tax on digital services, commonly called Digital Services Tax (DST). This policy brief takes a...
Unintended and Undesired Consequences: The Impact of OECD Pillar I and II Proposals on Small Open Economies
Corporate tax laws vary significantly between different jurisdictions. Over the past four decades, governments globally competed for business...
Patterns of Trade Restrictiveness in Online Platforms: A First Look
This paper develops a digital platform restrictiveness index for 64 countries based on ECIPE’s Digital Trade Estimates (DTE) database and the...
Do Data Policy Restrictions Inhibit Trade in Services?
This paper examines whether restrictive data policies impact trade in services over the internet. We have collected comparable information on a...