Upcoming Seminars

場所：2号館11階経済学部会議室B

Venue: 11th Floor, Bldg. No.2 Meeting Room B 

幹事/Organizer：樋口裕城/Yuki Higuchi 

言語/Language：日本語/Japanese

要旨/Abstract: 

I develop a model of digital taxation in a hybrid platform that operates both a reseller channel and a marketplace channel, and analyze its price and welfare effects. Digital services taxes emerged from concerns that multinational platforms could erode domestic corporate tax bases through profit shifting and headquarters relocation to low-tax jurisdictions, and they were implemented as market-based levies on revenues from digitally provided marketplace intermediation. I show that, in platform markets, such taxes can also increase total surplus by disciplining the platform’s marketplace take rate when it departs from the socially desirable level. The model delivers two main results. When the market is small or competition is mild, a tax on the take rate increases trade and expands production through reallocation toward the reseller channel. When the market is large, the optimal tax is interior and declines with competitive intensity: excessive taxation strengthens upstream bargaining power, worsens wholesale terms, and, via strategic complementarity in price competition, raises marketplace prices and contracts quantities. Overall, the analysis provides a framework for digital tax design that accommodates heterogeneity in market size and competitive conditions. 

場所：2号館11階経済学部会議室B

Venue: 11th Floor, Bldg. No.2 Meeting Room B 

幹事/Organizer：樋口裕城/Yuki Higuchi

言語/Language：英語/English

要旨/Abstract: Using high-quality Finnish register data and a regression discontinuity approach, we study the health effects of reaching the legal drinking ages of 18 and 20. Our results show that at age 18, when beer, wine, and car driving become legal, mortality and hospitalizations increase discontinuously, especially among men, and they are driven by alcohol and traffic-related causes. At age 20, when spirits become legal, alcohol-related deaths and accidents increase for men, and suicide risk rises for women. We also find meaningful adverse spillover effects on younger siblings. When an older sibling turns 18, their younger brothers face increases in alcohol-related mortality, traffic-related hospitalizations, and suicide attempts, while younger sisters experience more alcohol-related hospitalizations. Spillovers at age 20 are weaker but persist for younger brothers.

Keywords: Drinking age, legal age, mortality, hospitalizations, sibling effects, regression discontinuity

DP: https://docs.iza.org/dp17924.pdf