Taxation theory rarely takes entrepreneurship into consideration. We discuss how this omission affects conclusions … entrepreneurship often omitted by standard capital taxation theory are incorporated into the analysis. This includes the lack of a well … cannot be readily divided into labor and capital income, in stark contrast to what is assumed in standard taxation theory …

imposes positive fees on content and applications providers. Similarly, we find that imposing net neutrality in duopoly … increases total surplus compared to duopoly competition between platforms that charge positive fees on content providers. We …