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businesses in four areas of online advertising: (i) misleading marketing practices; (ii) ad identification; (iii) endorsements …
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We extend the theory of tax incidence under Cournot-Nash oligopolistic competition to study the effects of an ad valorem sales tax on Web services (so-called Web Tax) that are provided free of charge to users, and produce advertising space sold to businesses. Ads are more valuable to advertisers...
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