Taxation and Multi-Sided Platforms: A Review

Hans Jarle Kind and Guttorm Schjelderup

No 2024/12, Discussion Papers from 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 (search for similar items in EconPapers)
JEL-codes: D40 D43 H21 H22 L13 (search for similar items in EconPapers)
Pages: 25 pages
Date: 2024-12-20
New Economics Papers: this item is included in nep-com, nep-pay, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:hhs:nhhfms:2024_012

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