What Is the Value of Users, Anyway? How to Value the User Contribution To Digital Enterprises

Tax Notes International, 2020

14 Pages Posted: 16 Jun 2020

See all articles by Vladimir Starkov

Vladimir Starkov

NERA Economic Consulting

Oceana Wang

NERA Economic Consulting

Date Written: January 20, 2020

Abstract

This paper considers the economics of digital businesses and the value of user contribution, including through active engagement and the provision of data, to those entities. We propose a framework for estimating the taxable value that users in market countries bring to digital platforms based elsewhere.

Keywords: user contribution, digital business, digital economy, taxation, Pillar One, BEPS, OECD

JEL Classification: H25, H26, H32, H42, H87, K34, L2, L5, L8, D11, D21, F61, G38

Suggested Citation

Starkov, Vladimir and Wang, Oceana, What Is the Value of Users, Anyway? How to Value the User Contribution To Digital Enterprises (January 20, 2020). Tax Notes International, 2020, Available at SSRN: https://ssrn.com/abstract=3586419

Vladimir Starkov (Contact Author)

NERA Economic Consulting ( email )

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Suite 1450
Chicago, IL 60606
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(312) 573-2800 (Phone)

HOME PAGE: http://https://www.nera.com/experts/dr-vladimir-starkov.html#tab-1

Oceana Wang

NERA Economic Consulting ( email )

875 N. Michigan Ave.
Suite 3650
Chicago, IL 60611
United States

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