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Item
Taxing platforms or suppliers?
http://hdl.handle.net/2237/0002011699
http://hdl.handle.net/2237/0002011699a9c1da26-e15c-4ca0-8b92-8d349661ac7c
| Name / File | License | Actions |
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E24-3.pdf (196.0 KB)
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| Item type | itemtype_ver1(1) | |||||||||
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| PubDate | 2024-11-08 | |||||||||
| Title | ||||||||||
| Title | Taxing platforms or suppliers? | |||||||||
| Language | en | |||||||||
| Creator |
Ogawa, Hikaru
× Ogawa, Hikaru
× Wang, Wenming
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| Access Right | ||||||||||
| Access Rights | open access | |||||||||
| Access Rights URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
| Keyword | ||||||||||
| Subject Scheme | Other | |||||||||
| Subject | Platform | |||||||||
| Keyword | ||||||||||
| Subject Scheme | Other | |||||||||
| Subject | tax | |||||||||
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| Subject Scheme | Other | |||||||||
| Subject | network externalities | |||||||||
| Description | ||||||||||
| Description Type | Abstract | |||||||||
| Description | This study analyzes who should the government impose tax obligations on for online service transactions on the platform; suppliers, platforms, or (albeit difficult in practice) consumers? Under a single-homing platform model depicting competitive suppliers, multina- tional platforms, and governments in tax competition, the study shows that taxing suppliers, not consumers or platforms, leads to maximizing tax revenue. | |||||||||
| Language | en | |||||||||
| Publisher | ||||||||||
| Publisher | 名古屋大学大学院経済学研究科附属国際経済政策研究センター | |||||||||
| Language | ja | |||||||||
| Publisher | ||||||||||
| Publisher | Economic Research Center Graduate School of Economics Nagoya University | |||||||||
| Language | en | |||||||||
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| Language | eng | |||||||||
| Resource Type | ||||||||||
| Resource Type Identifier | http://purl.org/coar/resource_type/c_6501 | |||||||||
| Resource Type | departmental bulletin paper | |||||||||
| Article Version | ||||||||||
| Version Type | VoR | |||||||||
| Version Type Resource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
| Fund Info | ||||||||||
| Funder Identifier Type | Crossref Funder | |||||||||
| Funder Identifier | https://doi.org/10.13039/501100001691 | |||||||||
| Funder Name | 日本学術振興会 | |||||||||
| Language | ja | |||||||||
| Funder Name | Japan Society for the Promotion of Science | |||||||||
| Language | en | |||||||||
| Award Number URI | https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23K22125/ | |||||||||
| Award Number | 22H00854 | |||||||||
| Award Title | 税競争理論にもとづく越境電子商取引と多国籍デジタル企業に対する課税の研究 | |||||||||
| Language | ja | |||||||||
| Bibliographic Info |
en : Economic Research Center Discussion Paper E-Series Issue Number E24-3, p. 1-13, Issue Date 2024-10 |
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