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 …

This paper analyzes the strategy of a monopolistic digital platform serving users from two
jurisdictions with different corporate tax rates. We consider two profit-splitting rules, Separate …

Abstract [eng] The digital economy has fundamentally changed the way businesses operate
and generate revenue. Cross-border transactions, such as the sale of goods and services …

I extend the theory of tax incidence under Cournot-Nash oligopolistic competition to study
the effects of an ad valorem sales tax on Web services that are provided free of charge to …

Zusammenfassung Das Ungleichgewicht zwischen hohen Wertabschöpfungen und
unverhältnismäßig niedrigen Steuerzahlungen digitaler Unternehmen wie Google oder …