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Inferring Tax Compliance from Pass-Through : Evidence from Airbnb Tax Enforcement Agreements

Bibler, Andrew - 2019

Tax enforcement can be prohibitively costly when market transactions and participants are difficult to observe. Evasion among market participants may reduce tax revenue and provide certain types of suppliers an undue competitive advantage. Whether efforts to fully enforce taxes are worthwhile...

Persistent link: https://www.econbiz.de/10012866041

An economists guide to digital music

Peitz, Martin; Waelbroeck, Patrick - 2004

In this guide, we discuss the impact of digitalization on the music industry. We rely on market and survey data at the international level as well as expert statements from the industry. The guide investigates recent developments in legal and technological protection of digital music and...

Persistent link: https://www.econbiz.de/10010261083

The Gilets Jaunes : Offline and Online

Boyer, Pierre C. - 2020

We study the Gilets jaunes movement, which blocked most of France off in November 2018. We first analyze the complementarity/substitutability between the different forms of mobilization and find that blockades were planned online and later reinforced online activism. Second, we do textual...

Persistent link: https://www.econbiz.de/10012832184

Online Political Debates

D'Amico, Leonardo; Tabellini, Guido Enrico - 2022

We study how individuals comment on political news posted on Reddit’s main political forum during the 2016 US Presidential Election. We present two main findings. First, opposite partisan users comment on the same news sources, but on different news. Second, partisan users behave very...

Persistent link: https://www.econbiz.de/10013292048

The Internet as a Tax Haven?

Agrawal, David R. - 2021

avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …

Persistent link: https://www.econbiz.de/10013240113

Sales Taxation, Spatial Agglomeration, and the Internet

Agrawal, David R. - 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/10012866075

Tax credits, source rules, trade and electronic commerce : behavioral margins and the design of international tax systems

Grubert, Harry - 2004

The paper provides a framework for designing international tax rules by outlining the various behavioral margins they apply to. It then goes on to analyze three specific policy issues in terms of preserving the neutrality of choices along the relevant margins: (1) Which foreign taxes should be...

Persistent link: https://www.econbiz.de/10010261111

How social reputation networks interact with competition in anonymous online trading: an experimental study

Bolton, Gary E.; Loebbecke, Claudia; Ockenfels, Axel - 2008

Many Internet markets rely on feedback systems', essentially social networks of reputation, to facilitate trust and …

Persistent link: https://www.econbiz.de/10010264338

Data Brokers Co-Opetition

Gu, Yiquan - 2019

Data brokers collect, manage, and sell customer data. We propose a simple model, in which data brokers sell data to downstream firms. We characterise the optimal strategy of data brokers and highlight the role played by the data structure for co-opetition. If data are “sub-additive”, with...

Persistent link: https://www.econbiz.de/10012891572

VAT on intra-community trade and bilateral micro revenue clearing in the EU

Breuer, Christian; Nam, Chang Woon - 2009

This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...

Persistent link: https://www.econbiz.de/10010275910