Le RITM accueille jeudi 10 Novembre à partir de 13h30 dans la salle Gaudemet Gabrielle Demange (PSE, EHESS) et Francis Bloch (PSE) qui viennent nous présenter leur article sur la fiscalité des plateformes numériques intitulé ”Taxation and privacy protection on Internet platforms”.
This paper studies data collection by a monopolistic internet platform We show that the optimal strategy of the platform is either to cover the market or to choose the highest data exploitation level, excluding users with high privacy costs from the platform.  We analyze the effect of dfferent tax instruments on the level of data collection and show that user-based taxes lead to an increase in data collection and the exclusion of users.  Taxation with different rates according to the source of revenues,  with higher tax level for revenues generated by data exploitation can reduce data collection.  We also analyze the effect of opting-out options, letting users access the platform with no data collection under different  financial transactions (absence of transfers,  subscription fee for the opt-out option,  compensation for the opt-in option). Finally, we consider the e ect of competition from a platform o ering access without data collection.