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

Authors:
Filiz Giray;Adnan Gercek;Ayse Oguzlar;Selim Tuzunturk
Affiliations:
Department of Public Finance, Faculty of Administrative and Economic Sciences, Uludag University, 16059, Bursa, Turkey.;Department of Public Finance, Faculty of Administrative and Economic Sciences, Uludag University, 16059, Bursa, Turkey.;Department of Econometrics, Faculty of Administrative and Economic Sciences, Uludag University, 16059, Bursa, Turkey.;epartment of Econometrics, Faculty of Administrative and Economic Sciences, Uludag University, 16059, Bursa, Turkey
Venue:
International Journal of Mobile Communications
Year:
2009

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Abstract

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.