Multi‐part tariffs and differentiated commodity taxation.
We study commodity taxation in markets where firms, such as Internet Service Providers, energy suppliers, and payment card platforms, adopt multi‐part tariffs. We show that ad valorem taxes can correct underprovision and hence increase welfare, provided the government applies differentiated tax rate...
| Publicado en: | RAND Journal of Economics (Wiley-Blackwell) Vol. 51; no. 3; pp. 786 - 805 |
|---|---|
| Autores principales: | , , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Sep2020
|
| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=ssf&AN=145532466&site=ehost-live header: @attributes: shortDbName: ssf uiTerm: 145532466 longDbName: Social Sciences Full Text (H.W. Wilson) uiTag: AN controlInfo: bkinfo: jinfo: jid: 07416261 56RJ jtl: RAND Journal of Economics (Wiley-Blackwell) issn: 07416261 maglogo: Y pubinfo: dt: Sep2020 vid: 51 iid: 3 pid: 480 pub: Wiley-Blackwell artinfo: ui: 145532466 10.1111/1756-2171.12340 ppf: 786 ppct: 19 formats: fmt: – @attributes: type: T – @attributes: type: P size: 214KB tig: atl: Multi‐part tariffs and differentiated commodity taxation. aug: au: D'Annunzio, Anna Mardan, Mohammed Russo, Antonio affil: TBS Business School Norwegian School of Economics, CESifo NoCeT Loughborough University CESifo su: Taxation Tariff Internet service providers Commodity exchanges Tax rates sug: subj: Taxation Tariff Securities and Commodity Exchanges Other federal government public administration Public Finance Activities All Other Telecommunications Other telecommunications Wired Telecommunications Carriers Internet service providers Commodity exchanges Tax rates ab: We study commodity taxation in markets where firms, such as Internet Service Providers, energy suppliers, and payment card platforms, adopt multi‐part tariffs. We show that ad valorem taxes can correct underprovision and hence increase welfare, provided the government applies differentiated tax rates to the usage and access parts of the tariff. We obtain this result in different settings, including vertically interlinked markets, markets where firms adopt menus of tariffs to screen consumers, and where they compete with multi‐part tariffs. Our results suggest that exempting these markets from taxation may be inefficient. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: N holdings: @attributes: islocal: N |
|---|