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Sales taxation, spatial agglomeration, and the Internet

Agrawal, David R.; Wildasin, David E. - 2019

Technological innovations facilitating e-commerce have well-documented effects on consumer behavior and firm organization in the retail sector, but the effects of these new transaction technologies on fiscal systems remain unknown. By extending models of commodity tax competition to include...

Persistent link: https://www.econbiz.de/10012033135

Taxation in two-sided markets

Kind, Hans Jarle (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003457674

Optimal environmental policy with network effects : will Pigovian taxation lead to excess inertia?

Greaker, Mads; Midttømme, Kristoffer - 2014

We study a dynamic model with two competing durable goods; one dirty, the other clean. Due to network effects a consumer who adopts the dirty good today will increase the incentive future consumers have to adopt the dirty good. Thus, a consumer who chooses the dirty good, in a sense causes more...

Persistent link: https://www.econbiz.de/10010345203

Tax incidence on competing two-sided platforms : lucky break or double jeopardy

Belleflamme, Paul; Toulemonde, Eric - 2016

We consider the effects of taxes for competing two-sided platforms. We first detail how a platform passes a tax increase on its prices. Adding price competition, we study next how the tax affects profits. Because of the strategic implications of the cross-side external effects, the tax increase...

Persistent link: https://www.econbiz.de/10011459129

Prediction and identification in two-sided markets

Boik, Andre - 2018

answers and can be used to estimate market power and pass through rates. I show that even a naive one-sided model that ignores …

Persistent link: https://www.econbiz.de/10011789113

Profit shifting and investment effects : the implications of zero-taxable profits

Köthenbürger, Marko; Mardan, Mohammed; Stimmelmayr, … - 2018

-tax country induces bunching. Such bunching promotes investment incentives in the low-tax as well as the high-tax country. In … equilibrium, affiliates might over-invest and the bunching-related investment effects generate a tendency for too high profit … investment incentives and transfer pricing induces inefficiently low taxes. …

Persistent link: https://www.econbiz.de/10011794726

Optimal taxation of risky human capital

Jacobs, Bas; Schindler, Dirk; Yang, Hongyan - 2009

subsidies. -- Labor taxation ; human capital investment ; education subsidies ; idiosyncratic risk ; risk properties of human …

Persistent link: https://www.econbiz.de/10003806742

Tax competition with formula apportionment : the interaction between tax base and sharing mechanism

Kolmar, Martin (contributor); Wagener, Andreas (contributor) - 2007

Persistent link: https://www.econbiz.de/10003599282

Efficient tax policy ranks education higher than saving

Richter, Wolfram F. (contributor) - 2007

Persistent link: https://www.econbiz.de/10003599469

Income shifting, investment, and tax competition : theory and evidence from provincial taxation in Canada

Mintz, Jack M.; Smart, Michael - 2001

We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in...

Persistent link: https://www.econbiz.de/10011399729

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