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Taxation and multi-sided platforms: a review

Author

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  • Hans Jarle Kind

    (Norwegian School of Economics)

  • Guttorm Schjelderup

    (Norwegian School of Economics)

Abstract

Many of the largest and most influential industries in the global economy operate digitally as multi-sided platforms, catering to different groups who are connected through intergroup network effects. This paper provides a survey of the literature on the effects of taxing these firms via indirect and corporate taxes. It seeks to establish an understanding of why traditional insights from taxation in one-sided markets may not apply to firms in multi-sided markets. Indeed, governments risk implementing counterproductive tax policies in multi-sided markets if they base their strategies on what constitutes efficient taxation in traditional markets.

Suggested Citation

  • Hans Jarle Kind & Guttorm Schjelderup, 2025. "Taxation and multi-sided platforms: a review," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 32(3), pages 895-915, June.
  • Handle: RePEc:kap:itaxpf:v:32:y:2025:i:3:d:10.1007_s10797-024-09878-1
    DOI: 10.1007/s10797-024-09878-1
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    More about this item

    Keywords

    Multisided platforms; Indirect taxation; Corporate taxes; Digital service tax;
    All these keywords.

    JEL classification:

    • D4 - Microeconomics - - Market Structure, Pricing, and Design
    • D43 - Microeconomics - - Market Structure, Pricing, and Design - - - Oligopoly and Other Forms of Market Imperfection
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • L13 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Oligopoly and Other Imperfect Markets

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