Arbeitspapier
Multi-Part Tariffs and Differentiated Commodity Taxation
We study commodity taxation in markets where firms, such as Internet Service Providers, energy suppliers and payment card platforms, adopt multi-part tariffs. We show that ad valorem taxes can correct underprovision and hence increase welfare, provided the government applies differentiated tax rates to the usage and access parts of the tariff. We obtain this result in different settings, including vertically interlinked markets, markets where firms adopt menus of tariffs to screen consumers and where they compete with multi-part tariffs. Our results suggest that exempting these markets from taxation may be inefficient.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 7852
- Klassifikation
-
Wirtschaft
Market Structure, Pricing, and Design: Monopoly
Allocative Efficiency; Cost-Benefit Analysis
Taxation and Subsidies: Efficiency; Optimal Taxation
- Thema
-
commodity taxation
multi-part tariffs
price discrimination
- Ereignis
-
Geistige Schöpfung
- (wer)
-
D'Annunzio, Anna
Mardan, Mohammed
Russo, Antonio
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2019
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:46 MEZ
Datenpartner
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- D'Annunzio, Anna
- Mardan, Mohammed
- Russo, Antonio
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2019