The paper aims to describe the benefits and challenges arising from the establishment of such a data exchange concept named ‘Data as Taxes’, by developing an Inclusive Data as Taxes Framework based on a technical, institutional, and normative blueprint, highlighting how this framework may not only stabilize the increasingly pressurized international tax system and form a counter-model to isolationist tendencies, but can also help in transforming the digital data economy into an innovative blessing by data incentives through cross border data flow. This might also reduce inter-nation tax competition and ease monopolist tendencies.
The views in all sections are personal views of the author.
