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January 12, 2021 25 min

The digitalization of the global economy has brought with it increased opportunity and connectedness, but also new business models that elude existing tax structures.

Over the last several years, policymakers in countries around the world have groped for new ways to tax e-commerce, social media, cloud-based, and other online businesses, in some cases stoking major international trade disputes in the process.

In this episode of The Deduction, we explore the “digital services tax” (DST), one new and increasingly popular policy designed to address the digital economy.

Tax Foundation V.P. of Global Projects Daniel Bunn joins President Scott Hodge to explore what DSTs are, who pays them, why they’re being considered, and all the new challenges they present.

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