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The Digital Services Tax as a Tax on Location-Specific Rent
Cui, Wei; Hashimzade, Nigar - 2019
), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission …
Persistent link: https://www.econbiz.de/10012052843
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The Digital Services Tax as a Tax on Location-Specific Rent
Cui, Wei - 2019
), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and …
Persistent link: https://www.econbiz.de/10012894237
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The Superiority of the Digital Services Tax over Significant Digital Presence Proposals
Cui, Wei - 2019
Responding to calls for reallocating taxing rights over multinationals' profits to reflect the place of user value creation, the OECD recently announced a Program of Work to implement international tax reform. I use the European Commission's 2018 proposal to introduce the “significant digital...
Persistent link: https://www.econbiz.de/10012865886
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The Digital Services Tax : A Conceptual Defense
Cui, Wei - 2020
Since 2018, the UK government, the European Commission, and several European national governments have advanced bold proposals for a new “digital services tax” (DST), with the aim of capturing profits earned by multinationals that reflect value contributed by users of digital platforms. I...
Persistent link: https://www.econbiz.de/10012851050
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The Digital Services Tax as a Tax on Location-Specific Rent
Cui, Wei - 2019
), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission …
Persistent link: https://www.econbiz.de/10012859226
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U.S. Corporate Profit Margins, a Bottoms-Up Analysis : Deja Vu All Over Again
Ramraika, CFA, Baijnath - 2014
As U.S. corporate profit margins have made it to record highs, a debate has raged between those who place their hopes on a new paradigm of sustained high profits and those who believe in capitalism's efficiency and the tendency of margins to revert to the mean. Using a bottoms-up analysis...
Persistent link: https://www.econbiz.de/10013044291
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Whistling in the Dark? Equity Market Reactions to Digital Service Tax Proposals
Gomez-Herrera, Estrella; Reggiani, Carlo; Shevtsova, … - 2022
The taxation regime to which online multinational platforms are subject to has been the centre of a fierce debate in recent years. Whereas international consensus has yet to be reached, different countries have taken unilateral action by enacting versions of a "Digital Service Tax". We conduct a...
Persistent link: https://www.econbiz.de/10013293042
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The Digital Services Tax as a tax on location-specific rent
Cui, Wei; Hashimzade, Nigar - 2019
), to be levied on the revenue of large digital platforms from advertising, online intermediation, and/or the transmission …
Persistent link: https://www.econbiz.de/10012031145
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Advertising and consumer search in a duopoly model
Janssen, Maarten C. W.; Non, Mariëlle C. - 2005
. Information can come through two different channels: advertising and sequential consumer search. We arrive at the following … results. First, there is no monotone relationship between prices and the degree of advertising. Second, advertising and search … are “substitutes” for a large range of parameters. Third, when the cost of either search or advertising vanishes, the …
Persistent link: https://www.econbiz.de/10011343292
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Targeted advertising and social status
Vikander, Nick - 2010
This paper shows how a firm can use non-targeted advertising to exploit consumers' desire for social status. A … monopolist sells multiple varieties of a good to consumers who each care about what others believe about his wealth. Advertising …
Persistent link: https://www.econbiz.de/10011382751