Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 4, 2018 erstellt
Beschreibung:
This paper studies the impact of taxes on a two-sided platform's pricing, participation, and welfare. Two types of taxes are examined: a tax on access to the platform and a tax on transactions between the platform's buyers and sellers. Access taxes have clear implications while transaction taxes are less straightforward. One result is that welfare increases with a transaction tax if the side of the market with the larger network effect has the smaller transaction tax burden. To highlight the main results, I determine the implications of potential tax policies on Airbnb, Amazon, and the video game market