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Table of Contents
Intro
Acknowledgments
Contents
List of Abbreviations
Chapter 1: Introduction
Chapter 2: Data and Their Life Cycle
2.1 From `Datum ́to `Big Data ́
2.2 Life Cycle and Main Types of Data
2.3 Data Are `the Oil on Steroids ́
2.4 Data: The Youngest Intangible
2.4.1 Legal Framework Applicable to Data
2.4.2 Qualification of Data from a Tax Law Perspective
2.4.2.1 A Non-monetary Asset
2.4.2.2 An Asset Without Physical Substance
2.4.2.3 An Asset Capable of Being Separated or Divided from the Entity
2.4.2.4 An Asset Subject to Compensation
2.4.2.5 Conclusion: The Youngest Intangible
References
Chapter 3: Anatomy of the `Data Business ́
3.1 Introduction
3.2 Different Actors Active in the `Data Market ́
3.2.1 Two or Multi-Sided Platforms
3.2.2 Data Brokers
3.2.3 Other Data Aggregators
3.2.4 Users
3.2.5 Microworkers
3.3 Dynamics of the `Data Market ́
3.3.1 Expectation of Free Digital Services
3.3.2 Users Do Not Always `Get to ́Exchange Their Data with Free Services
3.3.3 The Data Market Is Dominated by a Small Number of Companies
3.3.3.1 Larger User Base Leading to More Data Collection and More Data Processing
3.3.3.2 More Data Collection and Processing Leading to Enchanced Performance, More Customers and an Even-More-Enlarged User Ba...
3.3.3.3 Perpetuating the Vicious Cycle
3.3.4 Working Conditions of Microworkers Need To Be Ameliorated
3.3.5 Intermediary Conclusion: Tax Law May Be an Efficient Tool, but Is Not the Panacea
3.4 Main Issues Identified in the Functioning of the `Data Market ́
3.4.1 From `Itś Free and Always Will Be ́to `Itś Quick and Easy:́ Raw Data Are Not Valueless
3.4.2 Privacy Concerns
3.4.2.1 Lack of Legislative Protection
3.4.2.2 Long Period of Storage
3.4.2.3 Data Breaches and Misuses
3.4.3 Jobs Are Disappearing
3.4.4 Operational Local Scale Can Be Reached Without Local Mass
3.5 Identifying the Most Typical Uses of Data
3.5.1 Step One
3.5.2 Step Two
3.5.3 Step Three
3.5.4 Step Four
References
Chapter 4: Could Pay-for-Privacy Options and Data Labour Markets End the Unlimited Collection of Free Data?
4.1 Pay-for-Privacy Options Combined with a Data Labour Market: The Perfect Solution?
4.2 A Pay-for-Privacy Option Cannot Eradicate `the Unlimited Collection of Free Data ́
4.2.1 Pay-for-Privacy: Not an Option Implementable by All Data Aggregators
4.2.2 Negative Data Externalities
4.3 Necessity of Control by the Competent Authorities
4.4 Disadvantageous Treatment of a Certain Part of the Global Population
4.5 Determining the Value of Data: A Quasi-Impossible Task
4.5.1 Creation of Data Labour Markets
4.5.2 Tackling the Impossible Task: Establishing an Approximate Value of Data
4.6 Current Impossibility of the Implementation of a Micropayment System
Acknowledgments
Contents
List of Abbreviations
Chapter 1: Introduction
Chapter 2: Data and Their Life Cycle
2.1 From `Datum ́to `Big Data ́
2.2 Life Cycle and Main Types of Data
2.3 Data Are `the Oil on Steroids ́
2.4 Data: The Youngest Intangible
2.4.1 Legal Framework Applicable to Data
2.4.2 Qualification of Data from a Tax Law Perspective
2.4.2.1 A Non-monetary Asset
2.4.2.2 An Asset Without Physical Substance
2.4.2.3 An Asset Capable of Being Separated or Divided from the Entity
2.4.2.4 An Asset Subject to Compensation
2.4.2.5 Conclusion: The Youngest Intangible
References
Chapter 3: Anatomy of the `Data Business ́
3.1 Introduction
3.2 Different Actors Active in the `Data Market ́
3.2.1 Two or Multi-Sided Platforms
3.2.2 Data Brokers
3.2.3 Other Data Aggregators
3.2.4 Users
3.2.5 Microworkers
3.3 Dynamics of the `Data Market ́
3.3.1 Expectation of Free Digital Services
3.3.2 Users Do Not Always `Get to ́Exchange Their Data with Free Services
3.3.3 The Data Market Is Dominated by a Small Number of Companies
3.3.3.1 Larger User Base Leading to More Data Collection and More Data Processing
3.3.3.2 More Data Collection and Processing Leading to Enchanced Performance, More Customers and an Even-More-Enlarged User Ba...
3.3.3.3 Perpetuating the Vicious Cycle
3.3.4 Working Conditions of Microworkers Need To Be Ameliorated
3.3.5 Intermediary Conclusion: Tax Law May Be an Efficient Tool, but Is Not the Panacea
3.4 Main Issues Identified in the Functioning of the `Data Market ́
3.4.1 From `Itś Free and Always Will Be ́to `Itś Quick and Easy:́ Raw Data Are Not Valueless
3.4.2 Privacy Concerns
3.4.2.1 Lack of Legislative Protection
3.4.2.2 Long Period of Storage
3.4.2.3 Data Breaches and Misuses
3.4.3 Jobs Are Disappearing
3.4.4 Operational Local Scale Can Be Reached Without Local Mass
3.5 Identifying the Most Typical Uses of Data
3.5.1 Step One
3.5.2 Step Two
3.5.3 Step Three
3.5.4 Step Four
References
Chapter 4: Could Pay-for-Privacy Options and Data Labour Markets End the Unlimited Collection of Free Data?
4.1 Pay-for-Privacy Options Combined with a Data Labour Market: The Perfect Solution?
4.2 A Pay-for-Privacy Option Cannot Eradicate `the Unlimited Collection of Free Data ́
4.2.1 Pay-for-Privacy: Not an Option Implementable by All Data Aggregators
4.2.2 Negative Data Externalities
4.3 Necessity of Control by the Competent Authorities
4.4 Disadvantageous Treatment of a Certain Part of the Global Population
4.5 Determining the Value of Data: A Quasi-Impossible Task
4.5.1 Creation of Data Labour Markets
4.5.2 Tackling the Impossible Task: Establishing an Approximate Value of Data
4.6 Current Impossibility of the Implementation of a Micropayment System