Discussion Papers,
Norwegian School of Economics, Department of Business and Management Science

Abstract: Many of the largest and most influential industries in the global economy operate digitally as multi-sided platforms, catering to different groups who are connected through intergroup network effects. This paper provides a survey of the theoretical literature on the effects of taxing these firms via indirect and corporate taxes. It seeks to establish an understanding of why traditional insights from taxation in one-sided markets may not apply to firms in multi-sided markets. Indeed, governments risk implementing counterproductive tax policies in multi-sided markets if they base their strategies on what constitutes efficient taxation in traditional markets.

Keywords: Multisided platforms; taxation; imperfect competition

JEL-codes: D40; D43; H21; H22; L13

Language: English

25 pages, December 20, 2024

Full text files

3170425  Full text

Download statistics

• Norwegian School of Economics, Department of Business and Management Science
• Ordering Working Papers
• Home page for this series

Questions (including download problems) about the papers in this series should be directed to Stein Fossen ()
Report other problems with accessing this service to Sune Karlsson ().

RePEc:hhs:nhhfms:2024_012This page generated on 2024-12-20 16:55:28.