Has Internet Access Taxation Affected Internet Use?
AbstractMost arguments in favor of the Internet Tax Freedom Act (ITFA) assume that taxing Internet access would reduce Internet use. The authors investigate this possibility empirically, making use of panel data covering all U.S. states for the years 1998, 2000, and 2001. Statutory variation in the taxation of Internet access occurs because 10 states were permitted to continue their existing Internet access taxes as of the initial passage of the ITFA in 1998. None of the econometric analyses provides any evidence that Internet access taxes have had an effect on Internet access rates.
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Bibliographic InfoArticle provided by in its journal Public Finance Review.
Volume (Year): 32 (2004)
Issue (Month): 2 (March)
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- Austan Goolsbee, 2006.
"The Value of Broadband and the Deadweight Loss of Taxing New Technology,"
NBER Working Papers
11994, National Bureau of Economic Research, Inc.
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- Rajeev Goel & Edward Hsieh & Michael Nelson & Rati Ram, 2006. "Demand elasticities for Internet services," Applied Economics, Taylor & Francis Journals, vol. 38(9), pages 975-980.
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