Date of Award
Dr. Arthur Petzel
As technological and global environments continue to evolve, the tax environment attempts to keep pace by implementing digital service taxes (DSTs). This paper covers a literature review of the DSTs that have been enacted across the globe, the complaints surrounding them, how data is valued, and how DSTs are being implemented in the United States. Also discussed is research regarding the consumers’ perceptions surrounding data collection. The purpose of this paper is to better understand the current global situation of DSTs.
Gifford, Mallory, "Exploring a Digital Service Tax Policy in the United States" (2022). Senior Honors Projects. 140.
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Available for download on Tuesday, May 16, 2023