The effects of taxation on mobile phones: a panel data approach

被引:2
|
作者
Giray, Filiz [1 ]
Gercek, Adnan [1 ]
Oguzlar, Ayse [2 ]
Tuzunturk, Selim [2 ]
机构
[1] Uludag Univ, Fac Adm & Econ Sci, Dept Publ Finance, TR-16059 Bursa, Turkey
[2] Uludag Univ, Fac Adm & Econ Sci, Dept Econometr, TR-16059 Bursa, Turkey
关键词
mobile communications; mobile phones and taxation; mobile phones and economic growth; panel data; ECONOMIC-DEVELOPMENT; TELECOMMUNICATIONS; INFORMATION; INTERNET; COMMERCE; GROWTH; COSTS;
D O I
10.1504/IJMC.2009.024395
中图分类号
G2 [信息与知识传播];
学科分类号
05 ; 0503 ;
摘要
The purpose of this paper is to investigate the effects of taxation on mobile phone service incomes under the auspice of the market penetration rate, using data from 14 Organisation for Economic Cooperation and Development (OECD) countries having a high tax rate on mobile phone services. In this study, a panel data approach was used in modelling mobile phone service revenues. The results show a significant and negative relationship between the tax rate and mobile phone service revenues. Therefore, the finding supports the hypothesis that taxes on mobile phones are one of the determinant factors of affordability of mobile phones for more people.
引用
收藏
页码:594 / 613
页数:20
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