The effects of taxation on mobile phones: a panel data approach
by Filiz Giray, Adnan Gercek, Ayse Oguzlar, Selim Tuzunturk
International Journal of Mobile Communications (IJMC), Vol. 7, No. 5, 2009

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.

Online publication date: Thu, 02-Apr-2009

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