网络广告市场税收的全球溢出效应。来自facebook的理论和证据

IF 2.8 2区经济学 Q1 ECONOMICS

European Economic Review Pub Date : 2025-02-01 DOI:10.1016/j.euroecorev.2024.104935

Andrea Lassmann , Federica Liberini , Antonio Russo , Ángel Cuevas , Rubén Cuevas

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引用次数: 0

摘要

我们研究了公司税对跨国数字平台和全球在线广告市场的影响。利用Facebook的广告价格和用户产品偏好的新数据集，结合国际贸易数据，我们表明，几个国家的平台公司税率的增加对其中的广告价格产生了相当大的影响。鉴于该平台的双边和跨国结构，我们还记录了各国广告价格影响的大量溢出效应。结果与我们的理论模型一致，该模型表明，由于消费者对广告的容忍度有限，该平台减少了对其面临更高税率的国家的广告商的广告供应。

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Global spillovers of taxation in the online advertising market. Theory and evidence from facebook

We study the effect of corporate taxes on multinational digital platforms and the global online advertising market. Using a novel dataset of advertising prices and user product preferences from Facebook, jointly with international trade data, we show that an increase in the platform’s corporate tax rate in several countries had a sizeable effect on advertising prices therein. Given the platform’s two-sided and multinational structure, we also document substantial spillovers in the effects of ad prices across countries. The results are consistent with our theoretical model, which shows that, due to consumers’ limited tolerance for ads, the platform reduces the supply of ads to advertisers located in countries where it faces a higher tax rate.

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来源期刊

European Economic Review ECONOMICS-

CiteScore

4.70

自引率

3.60%

发文量

170

期刊介绍： The European Economic Review (EER) started publishing in 1969 as the first research journal specifically aiming to contribute to the development and application of economics as a science in Europe. As a broad-based professional and international journal, the EER welcomes submissions of applied and theoretical research papers in all fields of economics. The aim of the EER is to contribute to the development of the science of economics and its applications, as well as to improve communication between academic researchers, teachers and policy makers across the European continent and beyond.