Human rights and taxation in the digital economy: data tax and the right to science
Data tax (DT) could re-establish states’ legitimacy by governing economic actors and promoting social solidarity and welfare through benefits. However, the overall impact of DT will depend on decisions about what social benefits DT funds (universal basic income or less expensive public goods) and wh...
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| Format: | Article |
| Language: | English |
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Cambridge University Press
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| Series: | European Law Open |
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| Online Access: | https://www.cambridge.org/core/product/identifier/S2752613524000511/type/journal_article |
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| _version_ | 1823861240528633856 |
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| author | Jayson S. Lamchek |
| author_facet | Jayson S. Lamchek |
| author_sort | Jayson S. Lamchek |
| collection | DOAJ |
| description | Data tax (DT) could re-establish states’ legitimacy by governing economic actors and promoting social solidarity and welfare through benefits. However, the overall impact of DT will depend on decisions about what social benefits DT funds (universal basic income or less expensive public goods) and whether benefits will entrench or challenge harmful business models and practices. Focusing on the right to science (RtS), the paper argues that DT could realise the RtS in the digital age through taxation that exacted not only data rent but also rent on the scientific heritage. Finally, the paper emphasises the need for international coordination to ensure that DT is equitably shared among developed and less developed countries. |
| format | Article |
| id | doaj-art-25fa989d94084821a25df68d97a46b27 |
| institution | Kabale University |
| issn | 2752-6135 |
| language | English |
| publisher | Cambridge University Press |
| record_format | Article |
| series | European Law Open |
| spelling | doaj-art-25fa989d94084821a25df68d97a46b272025-02-10T01:44:38ZengCambridge University PressEuropean Law Open2752-61351910.1017/elo.2024.51Human rights and taxation in the digital economy: data tax and the right to scienceJayson S. Lamchek0https://orcid.org/0000-0003-1292-4334Deakin Law School, Deakin University, Melbourne, AustraliaData tax (DT) could re-establish states’ legitimacy by governing economic actors and promoting social solidarity and welfare through benefits. However, the overall impact of DT will depend on decisions about what social benefits DT funds (universal basic income or less expensive public goods) and whether benefits will entrench or challenge harmful business models and practices. Focusing on the right to science (RtS), the paper argues that DT could realise the RtS in the digital age through taxation that exacted not only data rent but also rent on the scientific heritage. Finally, the paper emphasises the need for international coordination to ensure that DT is equitably shared among developed and less developed countries.https://www.cambridge.org/core/product/identifier/S2752613524000511/type/journal_articleInternational Human Rights Lawhuman rights and taxdata taxright to scienceuniversal basic income |
| spellingShingle | Jayson S. Lamchek Human rights and taxation in the digital economy: data tax and the right to science European Law Open International Human Rights Law human rights and tax data tax right to science universal basic income |
| title | Human rights and taxation in the digital economy: data tax and the right to science |
| title_full | Human rights and taxation in the digital economy: data tax and the right to science |
| title_fullStr | Human rights and taxation in the digital economy: data tax and the right to science |
| title_full_unstemmed | Human rights and taxation in the digital economy: data tax and the right to science |
| title_short | Human rights and taxation in the digital economy: data tax and the right to science |
| title_sort | human rights and taxation in the digital economy data tax and the right to science |
| topic | International Human Rights Law human rights and tax data tax right to science universal basic income |
| url | https://www.cambridge.org/core/product/identifier/S2752613524000511/type/journal_article |
| work_keys_str_mv | AT jaysonslamchek humanrightsandtaxationinthedigitaleconomydatataxandtherighttoscience |