Effects of Taxation on Software Piracy Across the European Union
AbstractThis paper explores the relation between levels of taxation among different types of households in the European Union and the levels of software piracy from 1996 to 2010. It extends previous works introducing a large panel data set for the European Union and it´s different regions. We estimate our model using the fixed effect, comparing results from the Euro Area and the Countries that joined EU in 2004 and 2007. Results show that levels of taxation increase the levels of software piracy losses; moreover these results depend on marital status and number of children. The weight of taxation on GDP, namely the taxes on consumption, have a positive effect on piracy losses while the impact of inflation is negative and marginal. Additional to this we also found that the relative importance of these taxes in relation to total taxation can affect this phenomenon. An increase in the weight of capital taxation would decrease software piracy while this effect was opposite when considering the relative importance of consumption taxes.
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Bibliographic InfoPaper provided by GEMF - Faculdade de Economia, Universidade de Coimbra in its series GEMF Working Papers with number 2014-03.
Length: 48 pages
Date of creation: Jan 2014
Date of revision:
Panel data; personal taxation; software piracy.;
Other versions of this item:
- Nicolas Dias Gomes & Pedro André Cerqueira & Luís Alçada-Almeida, 2014. "Effects of taxation on software piracy across the European Union," 2014 Papers pgo476, Job Market Papers.
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- O52 - Economic Development, Technological Change, and Growth - - Economywide Country Studies - - - Europe
This paper has been announced in the following NEP Reports:
- NEP-ACC-2014-02-08 (Accounting & Auditing)
- NEP-ALL-2014-02-08 (All new papers)
- NEP-EUR-2014-02-08 (Microeconomic European Issues)
- NEP-ICT-2014-02-08 (Information & Communication Technologies)
- NEP-IPR-2014-02-08 (Intellectual Property Rights)
- NEP-IUE-2014-02-08 (Informal & Underground Economics)
- NEP-LAW-2014-02-08 (Law & Economics)
- NEP-PUB-2014-02-08 (Public Finance)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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