@book{6451,
	author = {Lucas-Mas, Cristian Óliver and Junquera-Varela,  Raúl Félix  and Banco Mundial},
	title = {Tax Theory Applied to the Digital Economy },
	publisher = {World Bank Group,},
	year = {2021},
	address = {Washington, DC :},
	url = {https://openknowledge.worldbank.org/bitstream/handle/10986/35200/9781464816543.pdf?sequence=1&isAllowed=y},
	Remainder of title = {: A Proposal for a Digital Data Tax and a Global Internet Tax Agency}
}