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

Dieses Objekt wird bereitgestellt von:
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

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