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A Simple Model of Commodity Taxation and Cross‐border Shopping

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Cited by:

  1. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
  2. Pascal Belan & Stéphane Gauthier, 2008. "Commodity Tax Competition and the VAT Base in the European Union," Working Papers 2008-17, Center for Research in Economics and Statistics.
  3. Michael Keen & Jenny Ligthart, 2006. "Incentives and Information Exchange in International Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 163-180, May.
  4. Lucas, Vander, 2004. "Cross-border shopping in a federal economy," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 365-385, July.
  5. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
  6. David R. Agrawal & Aline Bütikofer, 2022. "Public finance in the era of the COVID-19 crisis," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(6), pages 1349-1372, December.
  7. Daniel Borebly, 2018. "A case study on Germany's aviation tax using the synthetic control approach," Working Papers 1816, University of Strathclyde Business School, Department of Economics.
  8. Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non‐unionized countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(1), pages 76-110, February.
  9. Kristof Dascher & Alexander Haupt, 2008. "The Political Economy of Regional Integration Projects at Borders where Rich and Poor Meet: The Role of Cross-Border Shopping and Community Sorting," CESifo Working Paper Series 2280, CESifo.
  10. Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2017. "Cross-border commuting and consuming: an empirical investigation," Applied Economics, Taylor & Francis Journals, vol. 49(20), pages 2011-2026, April.
  11. Braid, Ralph M., 2013. "State and local tax competition in a spatial model with sales taxes and residential property taxes," Journal of Urban Economics, Elsevier, vol. 75(C), pages 57-67.
  12. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
  13. Kojun Hamada, 2022. "Commodity tax competition and cross-border shopping in a tripoint model," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 837-862, June.
  14. Asplund, Marcus & Friberg, Richard & Wilander, Fredrik, 2007. "Demand and distance: Evidence on cross-border shopping," Journal of Public Economics, Elsevier, vol. 91(1-2), pages 141-157, February.
  15. Hansen, Mads J. N. G., 1999. "Cross-border Shopping and the Environment," ERSA conference papers ersa99pa206, European Regional Science Association.
  16. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
  17. Brekke, Kurt R. & Levaggi, Rosella & Siciliani, Luigi & Straume, Odd Rune, 2014. "Patient mobility, health care quality and welfare," Journal of Economic Behavior & Organization, Elsevier, vol. 105(C), pages 140-157.
  18. Nishaal Gooroochurn, 2009. "Optimal Commodity Taxation in the Presence of Tourists," International Economic Journal, Taylor & Francis Journals, vol. 23(2), pages 197-209.
  19. Laszlo Paizs, 2010. "Asymmetric Competition in the Setting of Diesel Excise Taxes in EU Countries," CERS-IE WORKING PAPERS 1012, Institute of Economics, Centre for Economic and Regional Studies.
  20. Kaisa Kotakorpi, 2009. "Paternalism and Tax Competition," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(1), pages 125-149, March.
  21. Dascher, Kristof & Haupt, Alexander, 2011. "The political economy of regional integration projects at borders where poor and rich meet: The role of cross-border shopping and community sorting," Journal of Urban Economics, Elsevier, vol. 69(1), pages 148-164, January.
  22. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
  23. Borbely, Daniel, 2019. "A case study on Germany’s aviation tax using the synthetic control approach," Transportation Research Part A: Policy and Practice, Elsevier, vol. 126(C), pages 377-395.
  24. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
  25. Vander LUCAS, 2001. "Cross-Border Shopping in a Federalist Economy," LIDAM Discussion Papers IRES 2002018, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 28 May 2002.
  26. Grégoire Rota-Graziosi, 2016. "Implementing Tax Coordination and Harmonization through Voluntary Commitment," Working Papers halshs-01332058, HAL.
  27. Devereux, M.P. & Lockwood, B. & Redoano, M., 2007. "Horizontal and vertical indirect tax competition: Theory and some evidence from the USA," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 451-479, April.
  28. Sebastian Kessing & Bernhard Koldert, 2013. "Cross-border shopping and the Atkinson–Stiglitz theorem," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 20(4), pages 618-630, August.
  29. Georg Hirte & Stefan Tscharaktschiew, 2015. "Optimal Fuel Taxes and Heterogeneity of Cities," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 35(2), pages 173-209, October.
  30. Agrawal, David R., 2013. "Over the borderline: How the characteristics of lines shape optimal tax policy," Economics Letters, Elsevier, vol. 119(2), pages 113-116.
  31. Paizs, László, 2009. "Gázolaj-jövedékiadó verseny az Európai Unióban [Fiscal competition on the market for diesel fuel in the European Union]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 216-238.
  32. Saša Ranđelović & Milica Bisić, 2021. "Excise duties harmonisation and smoking in a model with cross-border arbitrage," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 48(2), pages 507-532, May.
  33. Brekke, Kurt R. & Levaggi, Rosella & Siciliani, Luigi & Straume, Odd Rune, 2016. "Patient mobility and health care quality when regions and patients differ in income," Journal of Health Economics, Elsevier, vol. 50(C), pages 372-387.
  34. repec:nip:nipewp:09/2015 is not listed on IDEAS
  35. repec:mea:meawpa:14284 is not listed on IDEAS
  36. Hiroshi Aiura & Hikaru Ogawa, 2019. "Indirect taxes in a cross-border shopping model: a monopolistic competition approach," Journal of Economics, Springer, vol. 128(2), pages 147-175, October.
  37. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
  38. Jan Jacobs & Jenny Ligthart & Hendrik Vrijburg, 2010. "Consumption tax competition among governments: Evidence from the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 271-294, June.
  39. Pascal Belan & Stéphane Gauthier, 2009. "Commodity Tax Competition with Constrained Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(4), pages 653-665, August.
  40. Ohsawa, Yoshiaki & Koshizuka, Takeshi, 2002. "Two-dimensional fiscal competition," ERSA conference papers ersa02p512, European Regional Science Association.
  41. Hansen, Benjamin & Miller, Keaton & Weber, Caroline, 2020. "Federalism, partial prohibition, and cross-border sales: Evidence from recreational marijuana," Journal of Public Economics, Elsevier, vol. 187(C).
  42. David Agrawal, 2012. "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 574-597, August.
  43. Rossitza B. Wooster & Joshua W. Lehner, 2010. "Reexamining The Border Tax Effect: A Case Study Of Washington State," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 511-523, October.
  44. Ghoddusi, Hamed & Rafizadeh, Nima & Rahmati, Mohammad H., 2018. "Price elasticity of gasoline smuggling: A semi-structural estimation approach," Energy Economics, Elsevier, vol. 71(C), pages 171-185.
  45. Ben Lockwood & Giuseppe Migali, 2009. "Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries," Economic Journal, Royal Economic Society, vol. 119(536), pages 406-429, March.
  46. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
  47. Philipowski, Robert, 2015. "Comparison of Nash and evolutionary stable equilibrium in asymmetric tax competition," Regional Science and Urban Economics, Elsevier, vol. 51(C), pages 7-13.
  48. Birg, Laura, 2018. "Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181645, Verein für Socialpolitik / German Economic Association.
  49. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
  50. Vidar Christiansen & Stephen Smith, 2012. "Externality‐Correcting Taxes and Regulation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(2), pages 358-383, June.
  51. Fuest, Clemens & Kolmar, Martin, 2007. "A theory of user-fee competition," Journal of Public Economics, Elsevier, vol. 91(3-4), pages 497-509, April.
  52. Agrawal David R. & Foremny Dirk, 2022. "Redistribution In A Globalized World," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 551-567, December.
  53. repec:kap:iaecre:v:16:y:2010:i:2:p:135-148 is not listed on IDEAS
  54. Jørgen Aasness & Odd Nygård, 2014. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 272-297, April.
  55. Kennedy, Sean & Lyons, Sean & Morgenroth, Edgar & Walsh, Keith, 2017. "Assessing the level of cross-border fuel tourism," MPRA Paper 76961, University Library of Munich, Germany.
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