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| Tekijä: | Kind, H.J. Koethenbuerger, M. Schjelderup, G. |
| Otsikko: | Tax responses in platform industries |
| Lehti: | Oxford Economic Papers
2010 : OCT, VOL. 62:4, p. 764-783 |
| Asiasana: | industries markets taxation models |
| Kieli: | eng |
| Tiivistelmä: | Two-sided (herein as: 2-s.) platform (henceforth as: 2-s-plt.) firms serve distinct customer groups being connected through interdependent demand. Included are major businesses e.g. the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher price, hence buying less of the good. This paper shows that this result need not hold in a 2-s. market. Vice versa, a higher ad valorem (as: ad-val.) tax may lower end-user prices and incite sales. Thus, 2-s-plt. firms may not at all engage in tax shifting through price increases. It is further shown that a higher ad-val. tax may undermine a firm's incentive to differentiate its product from that of its competitors. Finally, it is shown that the effects of increasing specific taxes may be the opposite of those of increasing value added taxes. |
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