Events

A panel discussion with Pierre Collin and Martin Collet, moderated by Bernard Harcourt

The digital revolution has given rise to a digital economy that challenges our concept of value creation. Increasingly, start-ups and global companies serving millions of users are changing the rules and bringing radical transformation to all sectors of the economy, but the value added is slipping through our grasp. The productivity gains achieved through the digital economy have not led to increased tax revenues for large countries and global digital economy companies pay a low level of tax on their profits. A fiscal response is urgently needed. This discussion will explore what this fiscal response could look like and how countries might regain the power to tax profits earned by digital economy companies.

Pierre Collin is a member of the Conseil d’Etat and teaches at the Université Panthéon-Assas (Paris II). He is the former Chief Adviser of the French Minister for Economy and Finance and co-author of a report on Taxation of the Digital Economy. Martin Collet is Professor of Law at Université Panthéon-Assas (Paris II). His publications include Droit fiscal (2015), L’impôt confisqué (2014) and Procédures fiscales (2014, with Pierre Collin).

Event co-sponsored by the Columbia Center for Contemporary Critical Thought