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Agrawal, David R. - 2016

Rapid growth in e-commerce has altered the ability of jurisdictions to enforce commodity taxes on a destination basis. This results in different effective tax rates depending on the way in which goods and services are purchased and the characteristics of both the products and the sellers. We...

Persistent link: https://www.econbiz.de/10012981353

The Digital Services Tax as a Tax on Location-Specific Rent

Cui, Wei - 2019

In 2018, the European Council and the UK and Spanish governments each proposed to introduce a Digital Services Tax (DST), to be levied on the revenue of large digital platform companies earned from advertising, online intermediation, and/or the transmission of data. We offer a rationalization of...

Persistent link: https://www.econbiz.de/10012894237

ICT Adoption in Micro and Small Firms : Can Internet Access Improve Labor Productivity?

Viollaz, Mariana - 2018

This paper analyzes the impact of internet adoption on labor productivity in Peruvian micro and small manufacturing … firms over the period 2011-2013. Instrumental variables estimates show that internet adoption: (i) increases firms' labor …

Persistent link: https://www.econbiz.de/10012926543

Net Neutrality and Internet Fragmentation : The Role of Online Advertising

D'Annunzio, Anna - 2015

We investigate the relation between Net Neutrality regulation and Internet fragmentation. We model a two-sided market …, where Content Providers (CPs) and consumers interact through Internet Service Providers (ISPs), and CPs sell consumers … identify an important link between termination fees, the online advertising market and Internet fragmentation. We extend the …

Persistent link: https://www.econbiz.de/10013017710

VAT on Intra-Community Trade and Bilateral Micro Revenue Clearing in the EU

Breuer, Christian - 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/10013156492

VAT and Agriculture : Lessons from Europe

Cnossen, Sijbren - 2017

Farmers are often exempted from VAT for administrative and political reasons. But this means that the VAT on their inputs cannot be ‘washed out' through the tax deduction/credit mechanism. To compensate farmers for the uncompensated VAT on inputs, the EU has devised a flat-rate scheme that...

Persistent link: https://www.econbiz.de/10012960480

The Long Arm of the European VAT, Exemplified by the Dutch Experience

Bettendorf, Leon; Cnossen, Sijbren - 2021

The European Commission is evaluating the performance of the common VAT, which has many shortcomings. The numerous exemptions and differentiated rate structures violate the logic and functionality of the VAT. The exemptions distort input choices and outsourcing policies. Reduced rates are...

Persistent link: https://www.econbiz.de/10013315616

Selling Strategic Information in Digital Competitive Markets

Bounie, David - 2018

This paper investigates the strategies of a data broker in selling information to one or to two competing firms that can price-discriminate consumers. The data broker can strategically choose any segment of the consumer demand (information structure) to sell to firms that implement third-degree...

Persistent link: https://www.econbiz.de/10012914903

Mechanisms in a Digitalized World

Demange, Gabrielle - 2018

Due to computing and communication facilities, formal procedures, often referred to as ‘algorithms', are now extensively used in public, economic and social areas. These procedures, currently at the forefront of criticisms, share some features with mechanisms as defined by economists,...

Persistent link: https://www.econbiz.de/10012917008

Turning the Page on Business Formats for Digital Platforms : Does Apple's Agency Model Soften Competition?

Foros, Øystein; Kind, Hans Jarle; Shaffer, Greg Eric - 2021

The agency model used by Apple and other platform providers such as Google allows upstream firms (content providers like book publishers and developers of apps) to choose the retail prices of their products (RPM) subject to a fixed revenue-sharing rule. We show that (i) this leads to higher...

Persistent link: https://www.econbiz.de/10013315732