Now showing items 1-10 of 10
On revenue and welfare dominance of ad valorem taxes in two-sided markets
(Working paper2008:08, Working paper, 2008-04)
A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance ...
Tax responses in platform industries
(Working paper2009:24, Working paper, 2009-07)
Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of ...
Should utility-reducing media advertising be taxed?
(Working paper2009:3, Working paper, 2009-03)
Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. ...
Efficiency enhancing taxation in two-sided markets
(Working paper2008:1, Working paper, 2008-01)
This paper examines the efficient provision of goods in two-sided markets and characterizes optimal specific and ad-valorem taxes. We show that (i) a monopoly may have too tight output compared to the social optimum; (ii) ...
Do advertisers or viewers decide TV channels’ programming choice?
(2010:43, Working paper, 2010-11)
Ad-financed TV channels are two-sided platforms where media houses provide communication from advertisers to viewers. Most media houses air several channels, some of which are particularly valuable to advertisers. At first ...
Taxation in two-sided markets
(Working paper2006:46, Working paper, 2006-11)
Two-sided platform firms serve distinct groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well-known textbook result in ...
Newspapers and advertising : the effects of ad-valorem taxation under duopoly
(Working paper2006:53, Working paper, 2006-12)
Newspapers are two-sided platforms that sell their product both to readers and to advertisers. Media firms in general, and newspapers in particular, are considered important providers of information, culture and language ...
Corporate tax systems, multinational enterprises and economic integration
(Working paper2001:4, Working paper, 2001-02)
This paper addresses the outcome of international tax competition in the presence of multinationals that use transfer pricing for strategic purposes as well as to reduce their tax burden. We examine how economic integration ...
Why corporate taxes may rise : the case of trade liberalization and foreign ownership
(Working Paper2002:21, Working paper, 2002-04)
Almost all the literature on tax competition in the presence of multinationals (MNCs) and profit shifting ignores trade costs. This paper studies how economic integration, in terms of reduced trade costs and internationalization ...
Advertising and newspaper differentiation : on the role of readers’ advertising taste
(Working paper2006:52, Working paper, 2006-12)
Newspapers have an incentive to moderate their profile in order to gain a larger readership and thus higher advertising revenue. We show that this incentive is weakened both if readers are ad-haters and if they are ad-lovers.