oligopoly. We find that in the short run, i.e. when the number of firms in both markets is exogenous, the results concerning tax … overshifting of both taxes is more likely to occur and is more pronounced under upstream oligopoly. As a result of this, a tax … short run while this is not true for the ad valorem tax in the long run. We show that it is normally more efficient to tax …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when consumers …

opposite effects; it increases prices and leads to lower sales. This is not true for ebooks, but a low-tax policy is still …

economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of … counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax …, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when consumers …

low-tax countries. This has created a policy discussion of how to re-align the location of value creation and taxation … are the prime reason why platforms exist and generate advertising income. To account for these effects, conventional tax … generate the relevant indirect network effects. The recent EU proposal of a digital service tax goes in this direction and …

The traditional avoidance literature undeservedly neglects tax base distribution as a factor affecting the avoidance …. Within such a framework, income distribution, which forms an avoidance demand together with tax codes, plays a very essential … provider and imperfect information, and illustrates possible consequences of tax base changes. The paper examines the …

billions of dollars in taxes every year, but given their demographic profile are likely to pay taxes at a higher effective tax …

show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to … reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially … prevailing tax mix is sufficiently skewed towards wage taxation …