Last 7 days
Bookmark and Share    
Full Text
Peer Reviewed
See detailShifting Epistemologies for Discipline and Rigour in Educational Research: Challenges and Opportunities from Digital Humanities
Priem, Karin UL; Fendler, Lynn

in European Educational Research Journal (in press)

This paper historicizes “rigour”, discipline” and “systematic” as inventions of a certain rational spirit of Enlightenment that was radicalized during the 19th century. These terms acquired temporary ... [more ▼]

This paper historicizes “rigour”, discipline” and “systematic” as inventions of a certain rational spirit of Enlightenment that was radicalized during the 19th century. These terms acquired temporary value in a transition during the 19th century when a culture of research was established within a modern episteme. Beginning in the 20th century, this development was perceived as problematic, triggering criticism from philosophy and the arts, and even within the sciences. “Discipline”, “rigour” and “systematic” have changed meanings over time, and recent contributions from Digital Humanities are promising for a renewed critical debate about rigour in research. Both digital humanities and quantitative research deal with big data sets aimed at providing a large-scale analysis. However, unlike most quantitative research, digital humanities explore uncertainties as their main focus. Attention to the human-machine collaboration has led to more expansive thinking in scientific research. Digital humanities go further by advancing a metaperspective that deals with the material hermeneutics of data accumulation itself. [less ▲]

Detailed reference viewed: 44 (20 UL)
Full Text
Peer Reviewed
See detailEscaping reality through videogames is linked to an implicit preference for virtual over real-life stimuli
Deleuze, Jory; Maurage, Pierre; Schimmenti, Adriano et al

in Journal of Affective Disorders (in press)

From the theory of compensatory Internet use, escapism through videogames may constitute a coping strategy that is sometimes helpful but, in some cases, maladaptive. Yet, evidence supporting this view has ... [more ▼]

From the theory of compensatory Internet use, escapism through videogames may constitute a coping strategy that is sometimes helpful but, in some cases, maladaptive. Yet, evidence supporting this view has, to date, been gathered only through the use of explicit self-reported questionnaires, which are known to be biased. Accordingly, the aim of the current study was to test whether the escapism motive is related to a preference for the virtual environment. Method. A laboratory task that allowed the measurement of implicit attitudes, namely, the Affect Misattribution Procedure was created with stimuli from real world and videogames. The task was administered online with a series of questionnaire and completed by 273 online gamers from the community. Results. The results showed that participants had more positive attitudes toward pictures depicting virtual environments than toward those depicting real environments. Furthermore, those participants who frequently used videogames to escape real life and were highly engaged in video gaming had a more pronounced positive implicit attitude toward the virtual environment. Discussion. This study contributes to a better understanding of the psychological processes underlying escapism in videogames and calls for a refinement of the escapism construct, which can be related to both problematic (i.e., potential coping strategy) and nonproblematic patterns of videogame use. Among the limitations, it should be noted that the selection of stimuli related to videogames is restricted to one genre of game, and that the participants’ environment could not be controlled due to the online design. [less ▲]

Detailed reference viewed: 21 (2 UL)
Peer Reviewed
See detailIntroducing Luxembourg in the Ephemeral
Carr, Constance UL

in Mössner, Samuel; Freytag, Tim; Krueger, Rob (Eds.) Adventures in Urban Sustainable Development: Theoretical interventions and notes from the field (in press)

Detailed reference viewed: 25 (0 UL)
Full Text
Peer Reviewed
See detailWege zu einer Nachbarsprachen-/Grenz(raum)didaktik
Ehrhart, Sabine UL; Polzin-Haumann, Claudia; Putsche, Julia et al

in Romanistik und Angewandte Sprachwissenschaft (in press), 5

Detailed reference viewed: 31 (2 UL)
Full Text
Peer Reviewed
See detailPädagogische als soziale Phänomene auffassen. Ein sozialwissenschaftlicher Zugang zur Pädagogik der frühen Kindheit
Honig, Michael-Sebastian UL

in Dietrich, Cornelie; Stenger, Ursula; Stieve, Claus (Eds.) Theoretische Zugänge zur Pädagogik der frühen Kindheit. Eine kritische Vergewisserung (in press)

Detailed reference viewed: 50 (1 UL)
Full Text
Peer Reviewed
See detailVisceral-afferent signals from the cardiovascular system, but not urinary urge, affect startle eye blink
Schulz, André UL; Schilling, Thomas M.; Vögele, Claus UL et al

in Physiology and Behavior (in press)

The aim of the current study was to investigate if startle methodology is suitable to reflect urinary urgency. Eighteen healthy men were tested on two separate days, each including an ingestion of fluid ... [more ▼]

The aim of the current study was to investigate if startle methodology is suitable to reflect urinary urgency. Eighteen healthy men were tested on two separate days, each including an ingestion of fluid until 80% of the subjective urge to micturate was reached. EMG responses to acoustic startle stimuli were assessed before and after micturition, as well as in the early and late cardiac cycle phases (230 vs. 530 ms after a cardiac R-wave). Sonographic assessment confirmed bladder-filling status. Emotional arousal, stress, urge and unpleasantness ratings, as well as mean blood pressure were higher before than after micturition. Startle eye blink responses were lower during the early than during the late cardiac cycle phase, but were not affected by bladder filling status. We conclude that startle methodology is suitable for the investigation of afferent signals from the cardiovascular system, but not to reflect urinary urgency. This result may be due to different neurophysiological mechanisms underlying afferent signals from the bladder compared to other visceral organs or interference with affective states or sympathetic activation associated with bladder filling. Notwithstanding, the present research protocol of fluid intake, sonographic assessment of the bladder, and subjective reports, can be applied to examine visceral-afferent signals from the bladder. [less ▲]

Detailed reference viewed: 14 (0 UL)
Full Text
Peer Reviewed
See detailDisability and Inequality in Educational Opportunities in Life Course Perspective
Powell, Justin J W UL; Pfahl, Lisa

in Becker, Rolf (Ed.) Research Handbook in Sociology of Education (in press)

Inclusive education has become a global norm, supported by the recognition of human rights, and now affects education policymaking and system development worldwide. While important contributions in ... [more ▼]

Inclusive education has become a global norm, supported by the recognition of human rights, and now affects education policymaking and system development worldwide. While important contributions in sociological research on education, disability, and inequality exist, those in life course perspective and international comparative perspectives are rarer. Studies of educational opportunities of children and youth with disabilities and disadvantages over the past several decades underscore the lack of systematic approaches to facilitate educational and social inclusion. Within the educational research field, sociological approaches to disability, to special educational needs, and to inclusive education emphasize such dimensions as exclusion/inclusion, segregation/integration, learning opportunities, in/equality, institutionalization, stigma, risk, and certification or credentials. To recognize and understand the causes and consequences of disability-related inequality requires in-depth dialogue and benefits from results of studies on different levels and within diverse cultural contexts. This article provides insights into disability and inequality in educational opportunities across Europe and an overview of research topics, results, and gaps. The sociology of education would increase its contribution were it to be more inclusive in analyzing the processes that affect educational opportunities and life chances of those who experience disablement in schooling. [less ▲]

Detailed reference viewed: 74 (21 UL)
Full Text
Peer Reviewed
See detailWhere the mind cannot dare: a case of addictive use of online pornography and its relationship with childhood trauma.
Wéry; Schimmenti, Adriano; Karila, Laurent et al

in Journal of sex & marital therapy (in press)

Dysfunctional use of cybersex has often been conceptualized as a 'behavioral addiction' sharing common traits with substance addiction. We describe the case of a treatment-seeking man, who displayed ... [more ▼]

Dysfunctional use of cybersex has often been conceptualized as a 'behavioral addiction' sharing common traits with substance addiction. We describe the case of a treatment-seeking man, who displayed addictive use of pornography. The case is presented from two perspectives: (1) a symptom-based approach inspired by the addiction model of excessive sexual behaviors and (2) a process-based approach aimed to identify the psychological processes and risk factors that may foster the development of addiction-like symptoms. This article shows how case conceptualization according to a process-based approach is likely to result in psychological intervention that targets the specific processes and risk factors involved in addictive cybersex use. [less ▲]

Detailed reference viewed: 48 (0 UL)
Full Text
Peer Reviewed
See detailElectrophysiological correlates of emotional crossmodal processing in binge drinking.
Lannoy, Severine; D'Hondt, Fabien; Dormal, Valerie et al

in Cognitive, affective & behavioral neuroscience (in press)

Emotional crossmodal integration (i.e., multisensorial decoding of emotions) is a crucial process that ensures adaptive social behaviors and responses to the environment. Recent evidence suggests that in ... [more ▼]

Emotional crossmodal integration (i.e., multisensorial decoding of emotions) is a crucial process that ensures adaptive social behaviors and responses to the environment. Recent evidence suggests that in binge drinking-an excessive alcohol consumption pattern associated with psychological and cerebral deficits-crossmodal integration is preserved at the behavioral level. Although some studies have suggested brain modifications during affective processing in binge drinking, nothing is known about the cerebral correlates of crossmodal integration. In the current study, we asked 53 university students (17 binge drinkers, 17 moderate drinkers, 19 nondrinkers) to perform an emotional crossmodal task while their behavioral and neurophysiological responses were recorded. Participants had to identify happiness and anger in three conditions (unimodal, crossmodal congruent, crossmodal incongruent) and two modalities (face and/or voice). Binge drinkers did not significantly differ from moderate drinkers and nondrinkers at the behavioral level. However, widespread cerebral modifications were found at perceptual (N100) and mainly at decisional (P3b) stages in binge drinkers, indexed by slower brain processing and stronger activity. These cerebral modifications were mostly related to anger processing and crossmodal integration. This study highlights higher electrophysiological activity in the absence of behavioral deficits, which could index a potential compensation process in binge drinkers. In line with results found in severe alcohol-use disorders, these electrophysiological findings show modified anger processing, which might have a deleterious impact on social functioning. Moreover, this study suggests impaired crossmodal integration at early stages of alcohol-related disorders. [less ▲]

Detailed reference viewed: 22 (0 UL)
Full Text
Peer Reviewed
See detailValuing Creativity, Feeling Overworked and Working Hours: Male Workers and the New Spirit of Capitalism
Samuel, Robin UL; Kanji, Shireen

in Time & Society (in press)

Boltanski and Chiapello (2005) argued that creativity is a required attribute of managers emanating from the ideology of the ‘New Spirit of Capitalism’. Ideology provides the justification for work ... [more ▼]

Boltanski and Chiapello (2005) argued that creativity is a required attribute of managers emanating from the ideology of the ‘New Spirit of Capitalism’. Ideology provides the justification for work practices and brings material consequences in relation to the experience of time. This article explores both the ideology and the links between the ideological and the experience of time by assessing whether male managers prioritise creativity and whether this is related to their working hours, driving them to work longer hours than other workers and longer hours than they actually want. Men’s dominant position in work organisations puts them at the centre of this exploration. Using multilevel logistic and linear models on 2010 data from the European Social Survey (N = 7049), we show that male managers prioritise creativity more than other workers do. There are consequences for the experience of time as valuing creativity in combination with being a manager increases working hours above the large and significant effect of being a manager. The feeling of overwork is raised independently for those who value creativity and for those who are managers. [less ▲]

Detailed reference viewed: 59 (16 UL)
Full Text
Peer Reviewed
See detailAccess to Medical Technologies: Do Gender and Social Capital Matter?
Geraudel, Mickaël UL; Gundolf, Katherine; Cesinger, Beate et al

in Management International = International Management = Gestión Internacional (in press)

We explore the relationship between the characteristics of social capital, the speed of access to medical technologies and the role of gender in a private practice context. Our findings from a sample of ... [more ▼]

We explore the relationship between the characteristics of social capital, the speed of access to medical technologies and the role of gender in a private practice context. Our findings from a sample of 98 German private practitioners show that: (a) being a woman has an overall negative impact on the speed of access to medical technologies; (b) private practitioners with strong social network ties obtain quicker access to medical technologies than do those with weak ties; (c) men relying on their weak ties perform better than women who do so. In contrast, we observe that women relying on strong ties outperform their male counterparts in terms of speed of access to medical technologies. [less ▲]

Detailed reference viewed: 34 (1 UL)
Full Text
Peer Reviewed
See detailEffects of cold stimulation on cardiac-vagal activation: Randomized controlled trial with healthy participants
Jungmann, Manuela; Vencatachellum, Shervin UL; van Ryckeghem, Dimitri UL et al

in Journal of Medical Internet Research (in press)

Background: The experience of psychological stress has not yet been adequately tackled with digital technology by catering to healthy individuals who wish to reduce their acute stress levels. For the ... [more ▼]

Background: The experience of psychological stress has not yet been adequately tackled with digital technology by catering to healthy individuals who wish to reduce their acute stress levels. For the design of digitally mediated solutions, physiological mechanisms need to be investigated that have the potential to induce relaxation with the help of technology. Research has shown that physiological mechanisms embodied in the face and neck regions are effective for diminishing stress related symptoms. The study described in this paper expands on these areas with the design for a wearable in mind. As this study charts new territory in research, it also represents a first evaluation of the viability for a wearables concept to reduce stress. We inquire into the effects of cold stimulation on heart rate (HR) and heart rate variability (HRV) in the neck region using a Thermode device. Objective: The objectives of this study were to assess whether (a) HRV is increased and (b) HR is decreased during a cold stimulation compared to a (non-stimulated) control condition. Effects were in particular expected in the neck and cheek regions and less in the forearm area (c). Methods: Participants were seated in a lab chair and tested with cold stimulation on the right side of the body. A Thermode was placed on the neck, cheek and forearm. Participants’ electrocardiogram was recorded and subsequently analyzed. The study was a fully randomized, within subject design. The cold stimulation was applied in 16 s intervals over 4 trials per testing location. The control condition proceeded exactly like the cold condition, except the thermal variable was manipulated to remain on the baseline temperature. HR was measured in msec IBI. rMSSD analyses were used to index HRV. Data were analyzed using a repeated measurements analysis of variance approach with two repeated measurements factors, i.e. Body Location (neck, cheek, forearm) and Condition (cold, control) Results: The data analysis of 61 participants (on exclusion of outliers) showed a main effect for body location for HR and HRV, a main effect for condition for HR and HRV and an interaction effect for condition and body location for HR and HRV. The results obtained demonstrate a pattern of cardiovascular reactivity to cold stimulation, suggesting an increase in cardiac-vagal activation. The effect was found to be significant for cold stimulation in the lateral neck area. Conclusion: The results confirmed our main hypothesis. This sets the stage for further investigations of the stress reduction potential in the neck region by developing a wearable prototype that can be used for cold application. Future studies should include a stress condition, test for a range of temperatures and durations, and collect self-report data on perceived stress levels to advance current findings. [less ▲]

Detailed reference viewed: 20 (5 UL)
Full Text
Peer Reviewed
See detailCompte rendu de Ph. Poirier (dir.), Les pouvoirs d’un parlement. La Chambre des députés du Luxembourg, Promoculture-Larcier, Windhof, 2014
Heuschling, Luc UL

in Hemecht : Zeitschrift für Luxemburger Geschichte = Revue d'Histoire Luxembourgeoise (in press)

Detailed reference viewed: 14 (1 UL)
Full Text
Peer Reviewed
See detailResilience factors in children with Juvenile Idiopathic Arthritis and their parents: the role of child and parent psychological flexibility.
Beeckman, Melanie; Hughes, Sean; van Ryckeghem, Dimitri UL et al

in Pain Medicine : The Official Journal of the American Academy of Pain Medicine (in press)

Objective: Chronic pain is central to Juvenile Idiopathic Arthritis (JIA) and is predictive of impaired functioning. Whereas most work has focused on identifying psychosocial risk factors for maladaptive ... [more ▼]

Objective: Chronic pain is central to Juvenile Idiopathic Arthritis (JIA) and is predictive of impaired functioning. Whereas most work has focused on identifying psychosocial risk factors for maladaptive outcomes, we explored the idea that child and parental psychological flexibility (PF) represent resilience factors for adaptive functioning of the child. We also explored differences between general versus pain-specific PF in contributing to child outcomes. Methods: Children with JIA (8-18 years) and (one of) their parents were recruited at the department of pediatric rheumatology at the Ghent University Hospital in Belgium. They completed questionnaires assessing child and parent general and pain-specific PF and child psychosocial and emotional functioning, and disability. Results: The final sample consisted of fifty-nine children and forty-eight parents. Multiple regression analyses revealed that child PF contributed to better psychosocial functioning and less negative affect. Child pain acceptance contributed to better psychosocial functioning, lower levels of disability and lower negative affect, and also buffered against the negative influence of pain intensity on disability. Bootstrap mediation analyses demonstrated that parental (general) PF indirectly contributed to child psychosocial functioning and affect via the child’s (general) PF. Parent pain-specific PF was indirectly linked to child psychosocial functioning, disability, and negative affect via child pain acceptance. Conclusion: Our findings indicate that child and parental PF are resilience factors and show that pain acceptance buffers against the negative impact of pain intensity. Implications for psychosocial interventions that target (pain-specific) PF in children as well as in parents are discussed. [less ▲]

Detailed reference viewed: 16 (0 UL)
Full Text
Peer Reviewed
See detailParental emotion and pain control behaviour when faced with child’s pain: the emotion regulatory role of parental pain-related attention-set shifting and heart rate variability
Vervoort, Tine; Karos, Kai; Johnson, Dan et al

in Pain (in press)

, The present study investigated the moderating role of parental pain-related attention-set shifting and heart rate variability (HRV) for parental distress and pain control behaviour when faced with their ... [more ▼]

, The present study investigated the moderating role of parental pain-related attention-set shifting and heart rate variability (HRV) for parental distress and pain control behaviour when faced with their child’s pain. Participants were 54 school children and one of their parents. Parental HRV was assessed at study commencement followed by a cued switching task indexing parental ability to flexibly shift attention between pain-related and neutral attentional sets. In a subsequent phase, parents observed their child perform a CPT task, allowing assessment of parental pain control behavior (indexed by latency to stop their child’s CPT performance) and parental distress – assessed via self-report following observation of child CPT performance. Findings indicated that parental facilitated attentional shifting (i.e., engage) towards a pain-related attentional set contributed to higher levels of pain control behaviour when faced with increasing levels of chid facial display of pain. Pain control behaviour amongst parents who demonstrated impeded attentional shifting to a pain-related attentional set was equally pronounced regardless of low or high levels of child pain expression. Parental ability to shift attention away (i.e., disengage) from a pain related set to a neutral set did not impact findings. Results further indicated that whereas high levels of parental HRV buffers the impact of child facial pain display upon parental emotional distress and pain control behaviour, low levels of HRV constitute a risk factor for higher levels of parental distress and pain control behaviour when faced with increased child facial pain display. Theoretical/clinical implications and further research directions are discussed. [less ▲]

Detailed reference viewed: 13 (1 UL)
Full Text
Peer Reviewed
See detailHealth benefits of walking in nature: a randomized controlled study under conditions of real-life stress.
Olafsdottir, Gunnthora; Cloke, Paul; Schulz, André UL et al

in Environment & Behavior (in press)

We investigated the effects of recreational exposure to the natural environment on mood and psychophysiological responses to stress. We hypothesized that walking in nature has restorative effects over and ... [more ▼]

We investigated the effects of recreational exposure to the natural environment on mood and psychophysiological responses to stress. We hypothesized that walking in nature has restorative effects over and above the effects of exposure to nature scenes (viewing-nature-on-TV) or physical exercise alone (walking-on-a-treadmill-in-a-gym) and that these effects are greater when participants were expected to be more stressed. Healthy university students (N=90) were randomly allocated to 1 of 3 conditions and tested during an exam-free period and again during their exam time. Mood and psychophysiological responses were assessed before and after the interventions, and again after a laboratory stressor. All interventions had restorative effects on cortisol levels (p < .001), yet walking in nature resulted in lower cortisol levels than did nature viewing (p < .05) during the exam period. Walking in nature improved mood more than watching nature scenes (p < .001) or physical exercise alone (p < .05). [less ▲]

Detailed reference viewed: 138 (0 UL)
Full Text
Peer Reviewed
See detailInformation sharing, credit booms and financial stability: Do developing economies differ from advanced countries?
Leon, Florian UL; Guérineau, Samuel

in Journal of Financial Stability (in press)

This paper analyses the impact of credit information sharing on financial stability, drawing special attention to its interactions with credit booms. A probit estimation of financial vulnerability ... [more ▼]

This paper analyses the impact of credit information sharing on financial stability, drawing special attention to its interactions with credit booms. A probit estimation of financial vulnerability episodes—identified by jumps in the ratio of non-performing loans to total loans—is run for a sample of 159 countries divided into two sub-samples according to their level of development: 80 advanced or emerging economies and 79 less developed countries. The results show that: i) credit information sharing reduces financial fragility for both groups of countries; ii) for less developed countries, the main effect is the direct effect (reduction of NPL ratio once credit boom is controlled), suggesting a portfolio quality effect; iii) credit information sharing also mitigates the detrimental impact of a credit boom on financial fragility but this result holds only for advanced and emerging countries and for household credit booms; and iv) the depth of information sharing has a negative impact on the likelihood of credit booms (but not the coverage of IS). [less ▲]

Detailed reference viewed: 11 (0 UL)
Full Text
Peer Reviewed
See detailAttentional bias to pain-related information: A meta-analysis of dot-probe studies
Todd, Jemma; van Ryckeghem, Dimitri UL; Sharpe, Louise et al

in Health Psychology Review (in press)

Studies investigating attentional biases towards pain information vary widely in both design and results. The aim of this meta-analysis was to determine the degree to which attentional biases towards pain ... [more ▼]

Studies investigating attentional biases towards pain information vary widely in both design and results. The aim of this meta-analysis was to determine the degree to which attentional biases towards pain occur when measured with the dot-probe task. A total of 2168 references were screened, resulting in a final sample of 4466 participants from 52 articles. Participants were grouped according to pain experience: chronic pain, acute pain, anticipating experimental/procedural pain, social concern for pain, or healthy people. In general, results revealed a significant, but small bias towards pain words (d= 0.136), and pain pictures (d= 0.110) in chronic pain patients, but not in those with acute pain, those anticipating pain, or healthy people. Follow-up analyses revealed an attentional bias towards sensory pain words in the chronic pain group (d= 0.198), and the acute pain group (d= 0.303), but not other groups. In contrast, attentional biases towards affective pain stimuli were not significant for any pain groups. This meta-analysis found support for attentional biases towards sensory pain stimuli in patients with chronic pain in comparison to healthy individuals across a range of common parameters. Future researchers need to consider task design when seeking to optimally measure pain-relevant attentional biases [less ▲]

Detailed reference viewed: 17 (1 UL)
Full Text
Peer Reviewed
See detailA transdiagnostic dimensional approach towards a neuropsychological assessment for addiction: an international Delphi consensus study.
Yucel, Murat; Oldenhof, Erin; Ahmed, Serge et al

in Addiction (Abingdon, England) (in press)

BACKGROUND: The U.S. National Institutes of Mental Health Research Domain Criteria (RDoC) seek to stimulate research into biologically validated neuropsychological dimensions across mental illness ... [more ▼]

BACKGROUND: The U.S. National Institutes of Mental Health Research Domain Criteria (RDoC) seek to stimulate research into biologically validated neuropsychological dimensions across mental illness symptoms and diagnoses. The RDoC framework comprises 39 functional constructs designed to be revised and refined, with the overall goal to improve diagnostic validity and treatments. This study aimed to reach a consensus among experts in the addiction field on the 'primary' RDoC constructs most relevant to substance and behavioural addictions. METHODS: Forty-four addiction experts were recruited from Australia, Asia, Europe and the Americas. The Delphi technique was used to determine a consensus as to the degree of importance of each construct in understanding the essential dimensions underpinning addictive behaviours. Expert opinions were canvassed online over three rounds (97% completion rate), with each consecutive round offering feedback for experts to review their opinions. RESULTS: Seven constructs were endorsed by >/=80% of experts as 'primary' to the understanding of addictive behaviour: five from the Positive Valence System (Reward Valuation, Expectancy, Action Selection, Reward Learning, Habit); one from the Cognitive Control System (Response Selection/Inhibition); and one expert-initiated construct (Compulsivity). These constructs were rated to be differentially related to stages of the addiction cycle, with some more closely linked to addiction onset, and others more to chronicity. Experts agreed that these neuropsychological dimensions apply across a range of addictions. CONCLUSIONS: The study offers a novel and neuropsychologically informed theoretical framework, as well as a cogent step forward to test transdiagnostic concepts in addiction research, with direct implications for assessment, diagnosis, staging of disorder, and treatment. [less ▲]

Detailed reference viewed: 16 (1 UL)
Full Text
Peer Reviewed
See detailThe Reflection of Data-Driven Value Creation in the 2018 OECD and EU Proposals
Sinnig, Julia UL

in EC Tax Review (in press)

Is the current corporate tax system fit for the digitalized economy? The 2018 interim report of the OECD and the proposals of the European Commission on the introduction of significant digital presence ... [more ▼]

Is the current corporate tax system fit for the digitalized economy? The 2018 interim report of the OECD and the proposals of the European Commission on the introduction of significant digital presence and a digital services tax give new insights into policymakers’ perception of ‘value creation’ and income generation in digitalized business models. Although the right way to tax digitalized business models seems disputed with regard to the diverging outcomes of the OECD’s and European Commission’s work so far, it seems to be of common understanding that user data are susceptible of establishing a taxable nexus. In a first step, this article aims at analysing how the collection and processing of user data may create such genuine link between an income generating activity and a state territory enabling this state to exercise its taxing right. In that respect, the concept of value creation, a driving concept in the discussion on how to tax digitalized businesses, is critically reviewed and an attempt to understand its real meaning is presented. In a second step, the article analyses to which extent the long- and short-term proposals of the European Commission reflect such data-driven (taxable) value creation, critically highlighting their main characteristics and flaws. [less ▲]

Detailed reference viewed: 15 (1 UL)