@article{1419236,
      author = {Lucas-Mas, Cristian Oliver, and Junquera-Varela, Raul  Felix,},
      url = {http://library.usi.edu/record/1419236},
      title = {Tax theory applied to the digital economy : a proposal for  a digital data tax and a global internet tax agency /},
      recid = {1419236},
      pages = {1 online resource (135 pages) :},
}