With the rapid development of information and communication technologies, various online shopping platforms have emerged. To understand the success of platform strategies, it is important to verify the features that are important to attract sellers. To estimate the economic value of free...

In recent years, there has been a vigorous discussion on digital platform due to their emerging significance in the digital ecosystem. Despite common interests in digital platform, the comprehensive literature review on the topic is still limited. In addition, no study has examined whether there...

In this conceptual paper, I propose a framework for measuring the market power of digital platforms. The rise of big technology companies that act both as intermediary platforms and providers of services and goods in several markets has heightened concerns about potential economic harms brought...

The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools...

This paper analyses the impact of terrorism on tax enforcement policies by focusing on the case of the Basque Country. The presence of externalities in tax administration attributable to the costs of terrorism is investigated by undertaking a theoretical analysis. The findings of this are tested...

The literature on horizontal tax interdependencies offered limited attention to the interactions on administrative policies although they play an important role in determining the total tax revenues collected. The incentive for sub-central tax authorities to share relevant taxpayer-specific...