Sanjeev Gupta, Michael Keen, Alpa Shah, and Genevieve Verdier
This is an excerpt from Digital Revolutions in Public Finance. Digital copies are available for free download. This book fills a gap in the current research by reviewing the new opportunities and challenges presented by the digital age. Although some studies have focused on the impact of new technological digital advances on economic activity, there is little existing literature and guidance on the opportunities and challenges for fiscal policy. Chapters cover the implications of this digital revolution for areas such as tax policy and revenue administration, fiscal management, public service expenditure, and more. Country case studies look at what the digital revolution means for several countries.