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. Council Directive 2010/23/EU of 16 March 2010 amending Directive 2006/112/EC on the common system of value added tax as regards optional and temporary application of the reverse charge mechanism in relation to supplies of certain goods and services susceptible to fraud (EU Journal of Laws L 72, p. 1). Council Directive 2013/42/EU of 22 July 2013 amending Directive 2006/112/EC on the common system of value added tax as regards quick reaction mechanism against VAT fraud (EU Journal of Laws L 201, p. 1). Council Directive 2013/43/EU of 22 July 2013 amending Directive 2006

alcoholic beverages, EU Official Journal L 316, p. 21. Council Directive 2003/96/EC of 27 October 2003 on restructuring the Community framework for the taxation of energy products and electricity, EU Official Journal L 283, p. 51. Council Directive 2007/74/EC of 20 December 2007 on the exemption from value added tax and excise duty of goods imported by persons travelling from third countries, EU Official Journal L 346, p. 6. Council Directive 2008/118/EC of 16 December 2008 on the general arrangements for excise duty and repealing Directive 92/12/EEC, EU Official Journal

despite their apparent regressive nature, general indirect taxes (e.g., value-added tax, sales tax) can potentially reduce income inequality, provided they lead to an increase in labor force participation rates ( OECD, 2018 ; Ciminelli et al., 2017 ). Nevertheless, indirect taxation of digital contents might need to be complemented with new forms of corporate taxation, which can, when properly designed, stimulate innovation rather than deterring it. As pointed out by Acemoglu et al. (2018) , taxing incumbents rather than subsidizing their R&D activities can help