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Multi‐part tariffs and differentiated commodity taxation
The RAND Journal of Economics ( IF 2.250 ) Pub Date : 2020-08-12 , DOI: 10.1111/1756-2171.12340
Anna D'Annunzio 1 , Mohammed Mardan 2, 3 , Antonio Russo 4, 5
Affiliation  

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.

中文翻译:

多部分关税和有区别的商品税

我们研究市场上的商品税,在这些市场中,互联网服务提供商,能源供应商和支付卡平台等公司采用多部分关税。我们证明,从价税可以纠正不足的准备,从而增加福利,前提是政府对关税的使用和获取部分采用不同的税率。我们在不同的环境中获得此结果,包括垂直互连的市场,公司采用关税菜单筛选消费者的市场以及与多价关税竞争的市场。我们的结果表明,将这些市场免征税收可能是无效的。
更新日期:2020-08-12
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