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UID:400-39@berlinschoolofeconomics.de
CLASS: PUBLIC
SUMMARY:Research Seminar in Economics: Dominika Langenmayr (Katholische Universität Eichstätt-Ingolstadt)
DESCRIPTION:Topic: Navigating the Amazon: The Incidence of Digital Service
  Taxes\n\nSpeaker: Dominika Langenmayr (Katholische Universität Eichstä
 tt-Ingolstadt) with Rohit Reddy Muddasani (Vienna University of Economic
 s and Business)\n\nTime & venue:\n\nThursday, 12.15–1.30 p.m.\n\nFU Berl
 in, Boltzmannstr. 16-20\n\nroom 202/ Kaminzimmer\n\nDescription: \n\nLarg
 e digital firms pay little profit tax in many countries, prompting several
  countries to introduce digital services taxes on these firms to indirectl
 y tax their profits. We study the incidence of digital service taxes using
  data on Amazon, the largest online retailer. We find that Amazon increase
 d its fees by almost the exact amount of the digital service tax. Firms us
 ing Amazon as a platform have largely been able to pass these increased co
 sts onto consumers. On average, the incidence of digital service taxes fal
 ls almost entirely on consumers, though there is significant heterogeneity
  among countries.
DTSTAMP:20241107T134539Z
DTSTART:20250116T121500Z
DTEND:20250116T133000Z
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