Beyond Property: Taxing the Valuable Rights in Data
This article examines how tax law should recognize and tax valuable rights in data across five jurisdictions (Australia, New Zealand, the United Kingdom, the United States and the European Union). It proposes a rights-based framework aligning taxation with digital value creation while avoiding metaphysical debates about property in data.
Authors
- Thao Le (ORCID: https://orcid.org/0000-0003-3352-7653)
- Mark Bowler-Smith
Publication Details
- Journal
- Bulletin for international taxation
- Published
- 2025-12-04
- DOI
- https://doi.org/10.59403/1m69zjw
- Primary Topic
- E-Government and Public Services
- Type
- article
- Field-Weighted Citation Impact
- 0.00