This document has not been cited yet.

1. Agrawal, D. R. (2021). The internet as a tax haven? American Economic Journal: Economic Policy, 13(4), 1–35.

2. Anderson, S. P., & Jullien, B. (2015). The advertising-financed business model in two-sided media markets. In Handbook of media economics (Vol. 1, pp. 41–90). North-Holland.
   Paper not yet in RePEc: Add citation now
   

3. Armstrong, M. (2006). Competition in two-sided markets. The RAND Journal of Economics, 37(3), 668–691.

4. Belleflamme, P., & Toulemonde, E. (2018). Tax incidence on competing two-sided platforms. Journal of Public Economic Theory, 20(1), 9–21.

5. Bilicka, K. A. (2019). Comparing UK tax returns of foreign multinationals to matched domestic firms. American Economic Review, 109, 2921–2953.

6. Bloch, F., & Demange, G. (2018). Taxation and privacy protection on internet platforms. Journal of Public Economic Theory, 20, 52–66.

7. Bloch, F., & Demange, G. (2021). Profit-splitting rules and the taxation of multinational digital platforms. International Tax and Public Finance, 28, 1–35.

8. Bourreau, M., Caillaud, B., & De Nijs, R. (2018). Taxation of a digital monopoly platform. Journal of Public Economic Theory, 20(1), 40–51.

9. Caillaud, B., & Jullien, B. (2003). Chicken and egg: Competition among intermediation service providers. RAND Journal of Economics, 34(2), 309–328.

10. Delipalla, S., & Keen, M. (1992). The comparison between ad valorem and specific taxation under imperfect competition. Journal of Public Economics, 49(3), 351–367.

11. Depken, I. I., & Craig, A. (2004). Market structure and ad valorem taxes: Cross-country evidence from the magazine industry. Applied Economics Letters, 11(8), 477–481.

12. Dharmapala, D. (2014). What do we know about base erosion and profit shifting? A review of empirical literature. Fiscal Studies, 35(4), 421–448.

13. Dowd, T., Landefeld, P., & Moore, A. (2017). Profit shifting of US multinationals. Journal of Public Economics, 148, 1–13.

14. Evans, D. S. (2003). Some empirical aspects of multi-sided platform industries. Review of Network Economics, 2(3), 1–19.

15. Fullerton, D., & Metcalf, G. (2002). Tax incidence. Ch 26 in ‘Handbook of Public Economics’ (pp. 1787–1872). Elsevier.
    Paper not yet in RePEc: Add citation now
    

16. Gabszewicz, J. J., & Anderson, S. (2005). The media and advertising: A tale of two-sided markets (No. 5223). CEPR Discussion Papers.

17. Grubert, H. (2003). Intangible income, intercompany transactions, income shifting, and the choice of location. National Tax Journal, 56(1), 221–242.

18. Grubert, H., & Mutti, J. (1991). Taxes, tariffs and transfer pricing in multinational corporate decision making. The Review of Economics and Statistics, 73(2), 285–293.

19. Hall, R. E. (2001). The stock market and capital accumulation. American Economic Review, 91(5), 1185–1202.

20. Heckemeyer, J. H., & Overesch, M. (2017). Multinationals’ profit response to tax differentials: Effect size and shifting channels. Canadian Journal of Economics, 50(4), 965–994.

21. Huizinga, H., Laeven, L., & Nicodeme, G. (2008). Capital structure and international debt shifting. Journal of Financial Economics, 88(1), 80–118.

22. Janeba, E., & Schjelderup, G. (2023). The global minimum tax raises more revenues than you think, or much less. Journal of International Economics, 145, 103837.

23. Johannesen, N. (2022). The global minimum tax. Journal of Public Economics, 212, 104709.

24. Karinsky, T., & Riedel, N. (2012). Corporate taxation and the choice of patent location within multinational firms. Journal of International Economics, 88(1), 176–185.

25. Keen, M., & Lahiri, S. (1998). The comparison between destination and origin principles under Imperfect Competition. Journal of International Economics, 45, 323–350.

26. Kind, H. J., & Köthenbürger, M. (2018). Taxation in digital media markets. Journal of Public Economic Theory, 20(1), 22–39.

27. Kind, H. J., Köthenbürger, M., & Schjelderup, G. (2008). Efficiency enhancing taxation in multi-sided markets. Journal of Public Economics, 92(5–6), 1531–1539.
    Paper not yet in RePEc: Add citation now
    

28. Kind, H. J., Köthenbürger, M., & Schjelderup, G. (2009). On revenue and welfare dominance of ad valorem taxes in multi-sided markets. Economics Letters, 104(2), 86–88.

29. Kind, H. J., Köthenbürger, M., & Schjelderup, G. (2010). Tax responses in platform industries. Oxford Economic Papers, 62, 764–783.

30. Kind, H. J., Schjelderup, G., & Stähler, F. (2013). Newspaper differentiation and investments in journalism: The role of tax policy. Economica, 80(317), 131–148.

31. Köthenbürger, M. (2020). Taxation of digital platforms. Ch. 9 (pp. 169–180) in ‘Tax by Design for the Netherlands’, eds. Sijbren Cnossen and Bas Jacobs. Oxford University Press.
    Paper not yet in RePEc: Add citation now
    

32. Kotsogiannis, C., & Serfes, K. (2010). Public goods and tax competition in a two-sided market. Journal of Public Economic Theory, 12(2), 281–321.

33. Kreps, D. M. (1990). A course in Microeconomic Theory. Princeton University Press.
    Paper not yet in RePEc: Add citation now
    

34. Lassmann, A., Liberini, F., Russo, A., Cuevas, A., & Cuevas, R. (2020). Taxation and global spillovers in the digital advertising ´ market. Theory and evidence from facebook (No. 8149). CESifo Working Paper.

35. Lockwood, B. (2001). Tax Competition and Tax Co-ordination under Destination and Origin principles: A synthesis. Journal of Public Economics, 81, 279–319.

36. Murschetz, P. (1998). State support for the Daily Press in Europe: A critical Appraisal. Austria, France, Sweden and Norway compared. European Journal of Communication, 13(3), 291–313.
    Paper not yet in RePEc: Add citation now
    

37. Myles, G. D. (1996). Imperfect competition and the optimal combination of ad valorem and specific taxation. International Tax and Public Finance, 3, 29–44.

38. Nielsen, S. B., Raimondos-Møller, P., & Schjelderup, G. (2010). Company taxation and tax spillovers: Separate accounting versus formula apportionment. European Economic Review, 54(1), 121–132.

39. Picard, R. G. (2003). Press Support and Company Performance. In U. Carlsson (Ed.), Penningen & Politiken: Medieföretag förr och nu (pp. 96–107). Nordicom.
    Paper not yet in RePEc: Add citation now
    
40. Picard, R. G., & Grönlund, M. (2003). Development and effects of Finnish Press subsidies. Journalism Studies, 4(1), 105–119.
    Paper not yet in RePEc: Add citation now
    
41. Rochet, J. C., & Tirole, J. (2003). Platform competition in multi-sided markets. Journal of the European Economic Association, 1.4, 990–1029.
    Paper not yet in RePEc: Add citation now
    
42. Rochet, J. C., & Tirole, J. (2004). Multi-sided markets: An overview. Institut d’Economie Industrielle working paper, 1–44.
    Paper not yet in RePEc: Add citation now
    

43. Rochet, J. C., & Tirole, J. (2006). Two-sided markets: A progress report. The RAND Journal of Economics, 37(3), 645–667.

44. Sánchez-Cartas, J. M. (2021). Intellectual property and taxation of digital platforms. Journal of Economics, 132(3), 197–221.

45. Schindler, D., & Schjelderup, G. (2010). Profit shifting in two-Sided markets. International Journal of the Economics of Business, 17(3), 373–383.

46. Schjelderup, G., & Stähler, F. (2024). The economics of the global minimum tax. International Tax and Public Finance, 31(4), 935–952.

47. Skeath, S., & Trandel, G. A. (1994). A pareto comparison of ad valorem and unit taxes in noncompetitive environments. Journal of Public Economics, 53(1), 53–71.

48. Suits, D., & Musgrave, R. (1953). Ad valorem and unit taxes compared. Quarterly Journal of Economics, 67, 598–604.

49. Tørsløv, T., Wier, L., & Zucman, G. (2023). The missing profits of nations. The Review of Economic Studies, 90(3), 1499–1534.

50. Weyl, E. G. (2010). A price theory of multi-sided platforms. American Economic Review, 100(4), 1642–1672.

51. Zingales, L. (2000). In search of new foundations. The Journal of Finance, 55(4), 1623–1653.

1. Taxation and multi-sided platforms: a review. (2025). Schjelderup, Guttorm ; Kind, Hans Jarle.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09878-1.

   Full description at Econpapers || Download paper

2. Scenario-Based Forecasting of the Impact of Tax Incentives on Green R&D in China’s Wind Power Industry in a Complex Network Environment. (2025). Mayburov, Igor ; Wang, Ying.
   In: Sustainability.
   RePEc:gam:jsusta:v:17:y:2025:i:4:p:1560-:d:1590693.

   Full description at Econpapers || Download paper

3. Digital transformation and tax compliance in Chinese industrial sector. (2025). Chen, Shi ; Liu, Zhongyi ; Cai, Wanlin.
   In: International Review of Financial Analysis.
   RePEc:eee:finana:v:102:y:2025:i:c:s1057521925002030.

   Full description at Econpapers || Download paper

4. Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota.
   In: CIRJE F-Series.
   RePEc:tky:fseres:2024cf1235.

   Full description at Econpapers || Download paper

5. Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. (2024). Ogawa, Hikaru ; Aiura, Hiroshi.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09796-8.

   Full description at Econpapers || Download paper

6. Tax havens and cross-border licensing with transfer pricing regulation. (2024). Okoshi, Hirofumi ; Ishikawa, Jota ; Choi, Jay Pil.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:2:d:10.1007_s10797-022-09770-w.

   Full description at Econpapers || Download paper

7. Taxation and Multi-Sided Platforms: A Review. (2024). Schjelderup, Guttorm ; Kind, Hans Jarle.
   In: Discussion Papers.
   RePEc:hhs:nhhfms:2024_012.

   Full description at Econpapers || Download paper

8. What determines tax havens? A historical investigation of tax haven factors. (2024). Sheikh, M H ; Liu, C ; Hartfield, A.
   In: Economic Issues Journal Articles.
   RePEc:eis:articl:224hartfield.

   Full description at Econpapers || Download paper

9. The impact of tax compliance on platform enterprises’ competitive advantage and the role of contract enforcement efficiency. (2024). Chen, Shi.
   In: International Review of Economics & Finance.
   RePEc:eee:reveco:v:96:y:2024:i:pa:s1059056024006087.

   Full description at Econpapers || Download paper

10. Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions. (2024). Zheng, Yuqing ; Wang, Lingxiao.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:104:y:2024:i:c:s0166046223000947.

    Full description at Econpapers || Download paper

11. Taxing the online haven: Impacts of the EU VAT reform on cross-border e-commerce. (2024). Ma, Shuzhong ; Fang, Chao.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:239:y:2024:i:c:s0047272724001804.

    Full description at Econpapers || Download paper

12. Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China. (2024). Shao, Xuefeng ; Chen, Shi.
    In: The AMFITEATRU ECONOMIC journal.
    RePEc:aes:amfeco:v:26:y:2024:i:65:p:330.

    Full description at Econpapers || Download paper

13. Online shopping can redistribute local tax revenue from urban to rural America. (2023). Agrawal, David ; Shybalkina, Iuliia.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:219:y:2023:i:c:s0047272722002201.

    Full description at Econpapers || Download paper

14. Hidden Havens: State and Local Governments as Tax Havens?. (2023). Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_10573.

    Full description at Econpapers || Download paper

15. Roads, Electricity, and Jobs: Evidence of Infrastructure Complementarity in Sub-Saharan Africa. (2022). Pongou, Roland ; Maria, Mathilde Sylvie ; Abbasi, Mansoureh ; Zhang, Fan ; Mongoue, Arcady Bluette.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:9976.

    Full description at Econpapers || Download paper

16. Statutory incidence and sales tax compliance: Evidence from Wayfair. (2022). Hargaden, Enda ; Fox, William ; Luna, Leann.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:213:y:2022:i:c:s0047272722001189.

    Full description at Econpapers || Download paper

17. Who will gain from the South Dakota vs. Wayfair Inc. ruling?. (2022). Lopez, Juan Carlos.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-21-00883.

    Full description at Econpapers || Download paper

18. Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle. (2021). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2021cf1169.

    Full description at Econpapers || Download paper

19. Taxing Goods and Services in a Digital Era. (2020). Fox, William ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8708.

    Full description at Econpapers || Download paper

20. Taxes in an E-Commerce Generation. (2016). Fox, William ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_6050.

    Full description at Econpapers || Download paper

21. The Tax Gradient: Spatial Aspects of Fiscal Competition. (2015). Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_5292.

    Full description at Econpapers || Download paper

Report date: 2025-09-20 20:17:04 || Missing content? Let us know