Taxation Research Paper Topics

Today we at TopicSuggestions start with a clear fact: taxes fund everyday services, shape business choices, and steer whole economies. We see how recent shifts—rising deficits, global minimum tax rules, digital platforms, climate policy, and crypto reporting—have pushed taxation to the center of policy and research. We aim to give you practical, focused taxation research paper topics that are timely, specific, and doable for a student project. We will share ideas you can frame as arguments or case studies, with brief angles to guide your questions, sources, and data.

Research Paper Topics on Taxation

We group the topics by public finance, international tax, corporate and small business, personal taxation and equity, technology and the digital economy, environmental and health taxes, and administration and compliance. We keep the wording simple, the scope realistic, and the prompts ready for action so you can start writing today.

1. We integrate corporate treasury with real-time power market monetization for data centers

– We ask how incorporating demand-response and ancillary service revenues into cash forecasting alters liquidity buffers under intraday price volatility.
– We test whether VPPAs combined with curtailment options lower effective energy cost and WACC relative to fixed-price contracts.
– We measure how settlement lags of grid payments interact with sweep accounts and short-term investment yields.

2. We assess CFO short-form video disclosures and their microstructure effects on equity and credit markets

– We quantify changes in spreads, depth, and retail order imbalance after CFO posts on short-video platforms relative to press releases.
– We examine whether tone and production quality predict CDS spread moves and analyst revisions.
– We evaluate cross-listing spillovers for firms whose executives post in multiple languages.

3. We dissect stablecoin reserve income allocation and its competitive and macro-liquidity consequences

– We estimate how shifts in IOER and T-bill yields pass through to issuer profits versus user incentives, and we test effects on on-chain velocity.
– We model how reserve composition choices alter systemic liquidity via money fund disintermediation.
– We analyze how revenue-sharing with platforms changes market share and peg-stability under stress.

4. We engineer sustainability-linked supply chain finance with emissions-verified early payment discounts

– We test whether carbon-verified discounts accelerate supplier decarbonization while improving buyer working capital.
– We measure adverse selection: do greener suppliers self-select, and how does that affect program pricing?
– We evaluate basis risk when discounts reference external carbon prices versus measured Scope 3 intensity.

5. We quantify financial risk from prompt-injection attacks on LLM-assisted trading and research workflows

– We simulate P&L drift when model prompts are compromised and we estimate expected shortfall versus traditional operational risk events.
– We compare costs and efficacy of controls (air-gapped tooling, retrieval whitelists) in reducing attack surface per dollar of VaR.
– We assess disclosure obligations if manipulated outputs influence investment recommendations.

6. We forecast deposit betas using call-center sentiment and wait-time telemetry at regional banks

– We test whether rising hold times and negative sentiment lead deposit rate sensitivity and outflows at branch level.
– We build a nowcast that blends telephony data with ACH outflow patterns to predict near-term funding costs.
– We examine heterogeneity by product (HYSAs vs. non-interest checking) and by competitor rate moves.

7. We evaluate tokenized T-bills as corporate treasury instruments and their counterparty risk profile

– We compare yield, liquidity, and settlement risk of tokenized T-bills versus traditional MMFs and direct purchases.
– We analyze how on-chain settlement finality aligns with corporate investment policies and audit requirements.
– We test cash-cycle benefits from programmable payments (e.g., just-in-time redemption to fund payables).

8. We measure T+1 settlement’s unintended effects on securities lending, fails, and broker-dealer liquidity

– We estimate changes in specialness and loan fees for mid-cap equities post-T+1, controlling for index rebalances.
– We quantify inventory and liquidity buffers required by small dealers to maintain market-making capacity.
– We assess whether T+1 increases corporate cash drag due to earlier margin and settlement calls.

9. We revalue loyalty program liabilities under higher rates and design hedges for breakage uncertainty

– We build a term-structure-aware model linking redemption timing, inflation in reward costs, and interest rate dynamics.
– We test swap and options overlays that immunize earnings volatility from liability remeasurement.
– We study how co-brand card economics shift when float income rises and redemption accelerates.

10. We analyze carbon-price-indexed covenants in sustainability-linked loans and the borrower’s hedging problem

– We test how linking margin ratchets to external carbon prices introduces basis risk between operational emissions and financial exposure.
– We evaluate optimal hedge mixes (carbon forwards, PPAs, energy efficiency capex) to stabilize financing costs.
– We measure lender pricing of covenant design features across sectors and jurisdictions.

11. Taxation of Decentralized Autonomous Organizations (DAOs) with Tokenized Governance

We propose studying how existing tax frameworks apply to DAOs that issue governance tokens and operate without traditional legal personality; research questions: 1) How should income and distributions from DAO activities be attributed to token holders? 2) What tax residency and reporting rules are appropriate for DAOs that span multiple jurisdictions? 3) How can anti-avoidance rules be adapted for pseudonymous contributors? Overview: We will map current statutory and case law across jurisdictions, collect DAO smart-contract data, run legal-structure scenarios, and propose drafting templates and enforcement mechanisms compatible with blockchain transparency while protecting privacy.

12. Carbon-Adjusted Taxation for Large-Scale Cloud and Edge Data Centers

We examine designing tax instruments that internalize the carbon intensity of compute services delivered by cloud and edge providers; research questions: 1) Can a consumption-based carbon tax be levied on compute hours or data egress? 2) How to account for renewable PPAs, regionally mixed grids, and dynamic workload shifting? 3) What administrative mechanisms enable verifiable reporting from hyperscalers? Overview: We will combine energy-intensity measurement protocols, regulatory analysis, and pilot data sharing with data center operators to model revenue impacts and behavioral responses to varied tax designs.

13. Tax Treatment of AI-Generated Creative Works and Royalty Allocation

We explore how tax systems should treat income from AI-generated music, art, and literary works where human contribution is minimal; research questions: 1) Who is the taxable beneficiary—the developer, the end-user, or the owner of the training data? 2) How should royalties and withholding apply when AI models are hosted cross-border? 3) What intellectual property-tax coordination rules are needed? Overview: We will conduct doctrinal analysis, interview platform operators and creators, model income flows in creator-platform-AI ecosystems, and propose tax attribution rules and reporting requirements.

14. Real-Time Microtransaction Taxation in the Internet-of-Things Economy

We investigate taxing millions of sub-dollar machine-to-machine payments (e.g., for sensors, autonomous vehicles, smart contracts); research questions: 1) What minimal reporting standards make microtax collection feasible without prohibitive compliance costs? 2) Can withholding or automated tax collection be embedded in device firmware? 3) What privacy and security trade-offs arise? Overview: We will design prototype tax-collection APIs, simulate revenue/administrative costs under alternative thresholds, and assess legal frameworks for delegating collection to payment-rail providers.

15. Spatial Tax Competition and Fiscal Responses to Cross-Border Remote Workflows

We study how subnational governments can adapt to mobile high-skilled remote workers who split labor across borders in real time; research questions: 1) How do short-duration remote-work patterns affect payroll and income tax apportionment? 2) Which nexus rules reduce revenue loss without discouraging telework? 3) What cooperative reporting mechanisms can mitigate double taxation and evasion? Overview: We will analyze anonymized mobility and payroll data, estimate revenue shifts under alternative allocation rules, and design treaty-like bilateral/multilateral administrative protocols for apportionment.

16. Taxation of Personal Carbon Budgets via Progressive Micro-Taxes on Consumption

We propose researching a tax regime that integrates individualized carbon allowances with progressive micro-taxes on high-carbon purchases; research questions: 1) How to operationalize personal carbon accounting across diverse consumption baskets? 2) What is the distributional impact of progressive per-capita carbon taxes combined with rebates? 3) How to minimize evasion and substitution to informal markets? Overview: We will build microsimulation models using household-expenditure surveys, design pilot digital wallet implementations for carbon accounting, and evaluate equity-adjusted revenue recycling schemes.

17. Tax Policy Responses to Algorithmic Income Allocation in Platform Gig Work

We examine how algorithmic assignment of tasks and dynamic pricing on platforms affects taxable income measurement and employer-like obligations; research questions: 1) How do platform algorithms shift economic burdens between platforms and workers for tax purposes? 2) Can algorithmic transparency be mandated to determine employment status for tax withholding? 3) What automated reporting standards can be implemented without exposing proprietary algorithms? Overview: We will collect platform transaction logs (anonymized), conduct field experiments with workers, and propose regulatory reporting templates that reconcile transparency with trade-secret protections.

18. Value-Added Tax (VAT) on Cross-Border Edge-Delivered Digital Services

We analyze how VAT/GST should apply when digital services are processed at edge nodes in multiple jurisdictions rather than centrally; research questions: 1) Which jurisdiction should claim consumption sourcing—edge node location, consumer IP, or contractual domicile? 2) How to allocate VAT obligations to multi-node delivery chains? 3) What registry and invoicing practices reduce double taxation and gaps? Overview: We will model edge-service delivery topologies, simulate VAT liabilities under alternative sourcing rules, and draft policy recommendations and simplified invoicing standards for edge providers.

19. Tax Incentives for Biodiversity-Preserving Agricultural Practices Using Outcome-Based Payments

We consider outcome-based tax credits that reward measurable biodiversity improvements rather than prescribed practices; research questions: 1) How can biodiversity outcomes be credibly measured and audited at scale? 2) What tax credit designs minimize perverse incentives and gaming? 3) How do outcome-based credits compare in cost-effectiveness to input-based subsidies? Overview: We will pilot remote-sensing and eDNA monitoring on farms, construct randomized incentive trials comparing payment modalities, and perform cost-benefit and leakage analyses to recommend scalable tax-credit mechanisms.

20. Tax Compliance and Enforcement Using Privacy-Preserving Data-Sharing Protocols

We investigate how zero-knowledge proofs and secure multi-party computation can allow tax authorities to verify compliance without full access to underlying private data; research questions: 1) Which tax-reporting obligations can be enforced via cryptographic attestations? 2) How do privacy-preserving protocols affect audit selection and error rates? 3) What legal frameworks are required to accept cryptographic evidence? Overview: We will design cryptographic verification prototypes for common reporting tasks (e.g., income, withholding), pilot them with volunteer firms, and evaluate enforcement efficacy, administrative costs, and legal admissibility.

21. Taxation of Personal Data Monetization Platforms

We investigate how to tax platforms that allow individuals to monetize their personal data.
We ask: 1) We ask whether personal data sales constitute taxable income or capital for individuals; 2) We ask how to allocate taxable events across platforms, users, and data purchasers; 3) We ask what withholding, reporting, and valuation rules are feasible.
We will map platform business models, analyze tax codes across jurisdictions, collect transaction-level platform data, run valuation experiments for typical data bundles, and design reporting templates and policy simulations.

22. Tax Policy for AI‑Generated Creative Works

We examine tax treatment and valuation of income from AI‑generated art, music, and text.
We ask: 1) We ask who should be taxed (operator, owner of the model, platform, or AI itself) when AI produces saleable works; 2) We ask how to value AI outputs for tax purposes; 3) We ask whether new attribution rules or thresholds are required.
We will combine doctrinal legal analysis, sample marketplace transactions, expert interviews with creators/platforms, and develop valuation frameworks tested on real and synthetic sales data.

23. Real‑Time VAT Collection via Point‑of‑Sale APIs and Digital Receipts

We explore the design and effects of streaming VAT collection connected to digital receipts.
We ask: 1) We ask whether real‑time VAT reduces evasion materially and at what administrative cost; 2) We ask how to protect consumer privacy in receipt‑level reporting; 3) We ask how small businesses can be integrated without excessive compliance burdens.
We will build a prototype API flow, pilot with a set of retailers/PSPs, analyze administrative and compliance costs, and run counterfactual simulations on tax gap reduction.

24. Taxation Frameworks for Decentralized Autonomous Organizations (DAOs)

We analyze taxable events and jurisdictional rules applicable to DAOs remunerating contributors with tokens.
We ask: 1) We ask how to define resident/agent for stateless DAOs; 2) We ask what triggers income recognition for token grants and voting rewards; 3) We ask how withholding and enforcement could function across borders.
We will conduct comparative legal reviews of existing DAO cases, gather token transaction histories, interview regulators and DAO treasurers, and propose administrable tax rules with compliance pathways.

25. Carbon Border Adjustment for Cloud and Data‑Intensive Services

We investigate applying carbon border adjustment mechanisms (CBAM) to cloud services and digital supply chains.
We ask: 1) We ask how to attribute emissions to cross‑border digital services and whether CBAM can be designed for them; 2) We ask what measurement standards and evidence windows are required; 3) We ask how CBAM for services would interact with existing energy taxes/subsidies.
We will perform lifecycle energy and emissions accounting for representative workloads, model policy scenarios, consult cloud providers on telemetry feasibility, and assess legal compatibility with trade law.

26. Micro‑Levy Rounding Mechanisms for Climate Finance on E‑Payments

We assess micro‑levies (round‑up or fractional surcharges) embedded in digital payments as a steady climate finance source.
We ask: 1) We ask whether micro‑levies are progressive or regressive across income distributions; 2) We ask what opt‑in/opt‑out designs maximize uptake and minimize leakage; 3) We ask what governance and reporting structures ensure funds reach climate projects effectively.
We will partner with payment processors to run randomized trials, analyze distributional impacts using account data, estimate administrative costs, and construct governance templates tied to public reporting.

27. Taxation Regimes for Extraterrestrial Resource Extraction

We explore hypothetical but increasingly plausible tax models for asteroid and lunar mining activities.
We ask: 1) We ask what constitutes a taxable event when resources are extracted in space and returned to Earth; 2) We ask how jurisdictional claims and the Outer Space Treaty affect revenue allocation; 3) We ask how to design incentives that balance investment, equity, and planetary protection.
We will synthesize space law and tax law, model mining project cashflows under alternative tax regimes, run stakeholder workshops with space firms and states, and draft treaty‑compatible tax templates.

28. Behavioral Tax Nudges via Mobile Banking for Gig Economy Compliance

We test targeted behavioral interventions delivered through mobile banking apps to increase timely tax reporting by gig workers.
We ask: 1) We ask which nudge framings (social norm, penalty salience, simplicity cues) produce the largest compliance gains; 2) We ask how timing and message frequency affect behavior; 3) We ask how performance varies by platform, income, and digitization level.
We will design and pre‑register randomized controlled trials with fintech partners, measure tax filing and payment outcomes using administrative linkages, and perform subgroup heterogeneity and cost‑effectiveness analyses.

29. Dynamic Environmental Tax Incentives Linked to IoT Monitoring in Agriculture

We evaluate dynamic tax credits for farmers that vary with real‑time IoT sensor data on practices (e.g., methane, nitrogen application).
We ask: 1) We ask whether sensor‑based incentives improve environmental outcomes compared with static subsidies; 2) We ask how to prevent gaming and ensure sensor integrity; 3) We ask how transaction costs scale for smallholders.
We will deploy sensor pilots across diverse farm types, design algorithmic eligibility rules with anomaly detection, conduct econometric evaluation of outcomes, and produce scalable administrative designs.

30. Taxation of Cross‑Border Micro‑Earnings from Influencer Economies

We examine tax compliance, reporting, and withholding for micro‑payments (tips, gifts, livestream tokens) crossing borders.
We ask: 1) We ask how to aggregate numerous micro‑earnings into taxable events without overwhelming taxpayers or platforms; 2) We ask what withholding thresholds or simplified regimes reduce noncompliance; 3) We ask how to allocate taxing rights between source platforms and creators’ residence states.
We will analyze platform transaction logs, simulate aggregation algorithms, undertake comparative legal mapping, and propose simplified reporting and withholding templates for platforms and tax authorities.

31. Taxation of Algorithmic Autonomous Organizations: What rules should apply to profit allocation, liability, and tax residency when decision-making and value creation are executed by distributed smart contracts?

Research questions: 1) We ask how existing corporate and partnership tax doctrines map onto algorithmic autonomous organizations (AAOs). 2) We ask what objective markers (code provenance, node geography, token flows) can determine AAO tax residency and nexus. 3) We ask how to allocate taxable profit between human stakeholders and embedded algorithms. Overview: We will conduct doctrinal analysis, simulate transaction flows on testnets, interview blockchain developers and tax authorities, and propose a framework combining ledger analytics with modified nexus principles.

32. Carbon Removals Tax Credits Verified by Distributed Sensors: How can tax incentives be structured for soil and afforestation carbon removals when measurement is automated by IoT and satellite data?

Research questions: 1) We ask what evidentiary standards tax authorities should accept from automated sensor networks. 2) We ask how to design anti-fraud rules that handle sensor tampering and data-model uncertainty. 3) We ask how to align temporality of tax credit recognition with permanence risk. Overview: We will design an interdisciplinary protocol combining sensor validation metrics, econometric error bounds, policy design, and a pilot with agricultural cooperatives to test tax-credit issuance processes.

33. Tax Treatment of AI-Generated Intellectual Property Revenues: When generative AI autonomously creates commercial IP, who is the taxpayer and how should royalty streams be attributed?

Research questions: 1) We ask whether human operators, platform providers, or AI instances should bear tax liabilities on AI-generated revenues. 2) We ask how to value marginal contributions of training data, model architecture, and inference outputs for tax bases. 3) We ask how transfer pricing models must adapt for cross-border AI service chains. Overview: We will combine transfer-pricing case studies, economic contribution analysis, machine-learning provenance tracing, and model-based allocation rules to propose administrable approaches for tax authorities.

34. Dynamic Wellbeing Taxes: Can biometric- or behavior-linked tax rates (e.g., for health outcomes or pollution exposure) be designed to be equitable, efficient, and privacy-preserving?

Research questions: 1) We ask whether dynamic tax differentials tied to aggregated biometric indicators reduce externalities without violating privacy. 2) We ask what transparency and audit mechanisms are required for taxpayer trust. 3) We ask how exemptions and anti-discrimination rules should be implemented. Overview: We will build ethical-legal criteria, run agent-based simulations of behavioral responses, and design privacy-preserving aggregation techniques suited to tax administration pilots.

35. Cross-Jurisdictional Taxation of Edge-Computed Digital Services: How should value-added and corporate taxes be allocated when computation for a digital service occurs on users’ edge devices across multiple countries?

Research questions: 1) We ask how to define source and location of value when latency-sensitive services split workloads across jurisdictions. 2) We ask what practical documentation and tracing requirements are feasible for providers. 3) We ask how to prevent double taxation and avoidance in fragmented edge service architectures. Overview: We will map technical architectures to existing nexus rules, construct allocation algorithms based on compute footprints, and test policy scenarios with edge-cloud providers and tax administrators.

36. Tax Incentives for Micro-Scale Carbon Sequestration Markets among Smallholders: How can tax policy catalyze verified micro-payments for soil carbon in informal farming economies?

Research questions: 1) We ask how to design tax credits or deductions accessible to smallholder groups with limited formal documentation. 2) We ask how aggregation structures (cooperatives, pooled certificates) should be taxed to avoid leakage. 3) We ask what verification costs are acceptable relative to incentive size. Overview: We will conduct field surveys, cost–benefit modeling for various incentive designs, pilot tax relief mechanisms with local NGOs, and propose low-burden compliance templates.

37. Play-to-Earn and Tax Compliance: How do gamified blockchain economies create novel taxable events and what compliance systems best capture micro-transactions?

Research questions: 1) We ask how to define taxable realization in continuous in-game earnings convertible to fiat. 2) We ask what reporting thresholds and aggregation methods minimize administrative cost while preserving revenue. 3) We ask how game platforms should be treated as withholding agents. Overview: We will analyze blockchain transaction records, model taxpayer behavior under different reporting regimes, and design platform-based reporting APIs and withholding simulations for regulators.

38. Taxation of Digital Twins and Virtual Property with Persistent Economic Linkages to Real Assets: What doctrines apply when virtual replicas generate tradable rights and revenue tightly coupled to physical asset performance?

Research questions: 1) We ask whether income from digital twins should inherit the tax attributes of underlying physical assets. 2) We ask how to identify the taxable party when fractionalized virtual representations are globally traded. 3) We ask how depreciation/amortization rules should account for synchronized wear and obsolescence. Overview: We will perform legal mapping, build lifecycle valuation models linking physical and virtual cash flows, and propose registration and allocation rules for tax administrations.

39. Quantum-Enabled Transfer Pricing Optimization and Its Tax Policy Implications: How will near-term quantum computing capabilities change MNE transfer-pricing strategies and how should tax rules respond?

Research questions: 1) We ask how quantum-accelerated optimization alters profit allocation in complex supply chains. 2) We ask what transparency and reproducibility standards are necessary to audit quantum-derived pricing models. 3) We ask whether new safe-harbor or disclosure regimes are required. Overview: We will simulate transfer-pricing outcomes under quantum optimization heuristics, interview multinational tax teams, and draft auditability criteria and policy recommendations for revenue authorities.

40. Taxation of Augmented Reality (AR) Advertising Economies: How should taxes capture value when AR overlays generate personalized, location-specific ad revenue that blurs consumer jurisdiction and advertiser presence?

Research questions: 1) We ask how to source advertising income when impressions are delivered in one jurisdiction but triggered by devices registered elsewhere. 2) We ask how user data monetization through AR should be taxed relative to traditional ad models. 3) We ask what compliance frameworks can operate in real time for micro-revenue events. Overview: We will map AR ad delivery flows, construct sourcing and apportionment rules based on device geofencing and user consent metadata, and test reporting prototypes with AR platform partners.

41. Taxation of algorithmic dynamic pricing for gig-economy labor — How should tax bases and withholding adapt when platform-driven fares fluctuate by the minute?

We, the TopicSuggestions team, ask: How does minute-by-minute dynamic pricing alter workers’ taxable income volatility and withholding needs? We ask: What algorithmic reporting standards can platforms implement to enable real-time tax compliance without overburdening workers? We will collect anonymized platform transaction data, model intra-period income variance, run simulations of withholding schemes tied to predicted earnings, and interview tax authorities and platform compliance officers to design practicable policy recommendations.

42. Tax treatment of tokenized real-world assets across multiple jurisdictions — How can tax regimes allocate income and capital gains from fractional on-chain ownership?

We, the TopicSuggestions team, ask: How do current residence/source rules apply to fractional tokenized ownership of real assets (real estate, art) when ownership, management, and trading occur across borders? We ask: What registry and reporting architectures best support apportionment of taxable income and withholding at source? We will map legal structures, build tax attribution models for token fractions, perform case studies with pilot tokenized offerings, and propose harmonized reporting templates for international cooperation.

43. Carbon-intensity tax credits for AI training — How should tax incentives be structured to reduce emissions from large-scale model training?

We, the TopicSuggestions team, ask: What measurable metrics of energy use and grid carbon intensity should underpin tax credits for AI training workloads? We ask: How do incentives change provider behavior (scheduling, location, hardware choice) and what prevents gaming? We will develop verifiable measurement protocols, run behavioral experiments with cloud providers and AI labs, model fiscal costs and emissions reductions, and draft eligibility and audit rules for tax statutes.

44. Taxation of decentralized autonomous organizations (DAOs) paying contributors in stablecoins — How should withholding, reporting, and employment status be determined?

We, the TopicSuggestions team, ask: When DAOs remunerate contributors in algorithmic or fiat-pegged stablecoins, how should jurisdictions determine employer-employee relationships and payroll tax liabilities? We ask: What on-chain reporting primitives can facilitate cross-border compliance while preserving reasonable privacy? We will analyze DAO governance documents, simulate payroll flows, consult crypto tax guidance across jurisdictions, and design a set of minimal on-chain tax reporting standards for payroll-like distributions.

45. Lifetime-tax policy for extended healthy lifespans — How should progressive tax systems adapt to longer working lives and delayed retirement patterns?

We, the TopicSuggestions team, ask: How will longer healthy lifespans change optimal lifetime taxation, social security contributions, and retirement tax incentives? We ask: What adjustments to marginal tax schedules and pensions taxation preserve intergenerational equity? We will construct lifecycle income models under varying longevity scenarios, simulate tax revenue and welfare impacts of policy variants, and recommend transitions that minimize shocks to incumbents and future cohorts.

46. Capital flow taxation and programmable sovereign digital currencies (sCBDC) — How to design tax collection and anti-avoidance in a programmable money environment?

We, the TopicSuggestions team, ask: What new withholding, reporting, and enforcement opportunities and risks arise when sovereign digital currencies support programmable tax-withhold triggers? We ask: How do programmable rails interact with capital controls and treaty obligations? We will prototype tax-trigger smart-contract patterns, assess legal constraints, model circumvention dynamics, and propose governance frameworks balancing revenue collection, privacy, and cross-border rights.

47. Valuation and tax treatment of personal data transfers — Can we operationalize a tax base around monetized personal data and transfers between firms?

We, the TopicSuggestions team, ask: What methodologies reliably value transferred personal data for corporate income tax, VAT, or withholding purposes? We ask: How can tax authorities distinguish data sales from access services to apply appropriate tax instruments? We will survey firm practices for data monetization, develop valuation algorithms (pricing benchmarks, marginal value approaches), test them on anonymized datasets, and design implementation pathways for auditability.

48. Land value capture and tax incentives for urban vertical farming — How do tax instruments influence land use, food security, and urban property values?

We, the TopicSuggestions team, ask: Which tax incentives (abatements, betterment levies, transfer taxes) most effectively reallocate underused urban property toward vertical farming while capturing increased land value for public benefit? We ask: What are the distributional consequences across landlords, developers, and consumers? We will build spatial-economic models linking zoning, yield profiles, and land rents, run policy simulations for incentive packages, and pilot municipal tax experiments with stakeholder evaluation.

49. VAT and sales taxation for augmented-reality (AR) commerce — How to define the taxable event when digital overlays alter physical purchases in real time?

We, the TopicSuggestions team, ask: When AR platforms dynamically change product displays or bundle digital/physical features at point-of-sale, how should VAT or sales taxes apply and be collected? We ask: What reporting and invoicing standards are needed for hybrid transactions? We will categorize AR commerce scenarios, develop tax allocation rules for bundled digital-physical supplies, and propose invoicing schemas and reporting APIs compatible with existing tax systems.

50. Privacy-preserving personalized tax-compliance nudges via digital receipts — Can cryptographic receipts improve voluntary tax compliance without compromising privacy?

We, the TopicSuggestions team, ask: How effective are personalized, privacy-preserving nudges embedded in digital receipts for improving VAT reporting and declared income accuracy among small businesses? We ask: What cryptographic techniques (zero-knowledge proofs, selective disclosure) enable verifiable guidance without leaking sensitive data? We will design receipt prototypes, run randomized controlled trials with small-business cohorts, analyze compliance outcomes, and assess legal and implementation constraints for scaling.