Multi-part tariffs and differentiated commodity taxation

• 成果类型: Article
• 署名作者: D'Annunzio, Anna; Mardan, Mohammed; Russo, Antonio
• 署名单位: Norwegian School of Economics (NHH); Leibniz Association; Ifo Institut; Loughborough University
• 刊物名称: RAND JOURNAL OF ECONOMICS
• ISSN/ISSBN: 0741-6261
• DOI: 10.1111/1756-2171.12340
• 发表日期: 2020
• 页码: 786-804
• 关键词: ad-valorem; 2-part tariffs; indirect taxes; excise taxes; unit taxes; monopoly; EFFICIENCY; DESIGN; MODEL

摘要

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.