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http://hdl.handle.net/11452/24718| Title: | The effects of taxation on mobile phones: A panel data approach |
| Authors: | Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/Maliye Bölümü. Uludağ Üniversitesi/İktisadi ve İdari Bilimler Fakültesi/Ekonometri Bölümü. 0000-0002-9495-2429 0000-0002-7083-0849 Giray, Filiz Gerçek, Adnan Oğuzlar, Ayşe Tüzüntürk, Selim AAG-8408-2021 O-8266-2018 14522384700 26431349700 26429911100 26430092800 |
| Keywords: | Mobile communications Mobile phones and economic growth Mobile phones and taxation Panel data Economic-development Telecommunications Information Internet Commerce Growth Costs Communication Economics Mobile devices Mobile phones Taxation Telephone Telephone sets Telephone systems Market penetrations Mobile communications Mobile phone services Organisation for Economic Co-operation and Development Tax rates Panel data Mobile telecommunication systems |
| Issue Date: | 2009 |
| Publisher: | Inderscience Enterprises |
| Citation: | Giray, F. vd. (2009). "The effects of taxation on mobile phones: A panel data approach". International Journal of Mobile Communications, 7(5), 594-613. |
| 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. |
| URI: | https://doi.org/10.1504/IJMC.2009.024395 https://www.inderscienceonline.com/doi/abs/10.1504/IJMC.2009.024395 http://hdl.handle.net/11452/24718 |
| ISSN: | 1470-949X |
| Appears in Collections: | Scopus Web of Science |
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