File(s) under embargo

Reason: Publisher requirement

2

month(s)

22

day(s)

until file(s) become available

Multi-part tariffs and differentiated commodity taxation

journal contribution
posted on 19.12.2019, 15:50 by Anna D'Annunzio, Mohammed Mardan, Antonio RussoAntonio Russo
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 tariffs. 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.

History

School

  • Business and Economics

Department

  • Economics

Published in

RAND Journal of Economics

Volume

51

Issue

3

Pages

786 - 804

Publisher

Wiley

Version

AM (Accepted Manuscript)

Rights holder

© The RAND Corporation

Publisher statement

This is the peer reviewed version of the following article: D'Annunzio, A., Mardan, M. and Russo, A. (2020), Multi‐part tariffs and differentiated commodity taxation. The RAND Journal of Economics. 51 (3), pp.786-804, which has been published in final form at https://doi.org/10.1111/1756-2171.12340. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.

Acceptance date

17/12/2019

Publication date

2020-08-12

Copyright date

2020

ISSN

0741-6261

eISSN

1756-2171

Language

en

Depositor

Dr Antonio Russo Deposit date: 19 December 2019

Usage metrics

Read the paper on the publisher website

Categories

Exports