default author photo

Işın Acun

WU Vienna University of Economics and Business

Welthandelsplatz 1, Building D1, 3rd Floor

Vienna, 1020

Austria

SCHOLARLY PAPERS

2

DOWNLOADS

119

TOTAL CITATIONS

0

Scholarly Papers (2)

1.

Not so De Minimis: Tariffs and Cross-Border Trade on Online Marketplaces

Cornell SC Johnson College of Business Research Paper
Number of pages: 54 Posted: 03 Jun 2026 Last Revised: 13 Jun 2026
WU Vienna, WU Vienna University of Economics and Business, University of Hamburg and Cornell University - Cornell SC Johnson College of Business
Downloads 86 (1,566,597)

Abstract:

Loading...

Tariffs, De Minimis, Cross-border e-commerce, Etsy, Craft Marketplace

2.

Who Bears the Burden of Digital Services Taxes?

Number of pages: 59 Posted: 24 Jun 2026 Last Revised: 28 Jun 2026
WU Vienna University of Economics and Business, Tilburg School of Economics and Management, Tilburg University and WU Vienna
Downloads 33

Abstract:

Loading...

Digital Services Tax, Digital Advertising, Tax Pass-Through, Google Ads, Platform Taxation, Difference-in-Differences