Taxation and multi-sided platforms: a review

Hans Jarle Kind and Guttorm Schjelderup
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Hans Jarle Kind: Norwegian School of Economics

International Tax and Public Finance, 2025, vol. 32, issue 3, No 10, 895-915

Abstract: 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 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; Indirect taxation; Corporate taxes; Digital service tax (search for similar items in EconPapers)
JEL-codes: D4 D43 H21 H22 L13 (search for similar items in EconPapers)
Date: 2025
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Working Paper: Taxation and Multi-Sided Platforms: A Review (2024)
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DOI: 10.1007/s10797-024-09878-1

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