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Optimal commodity taxation with duty-free shopping

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  • Vidar Christiansen
  • Stephen Smith

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  • Vidar Christiansen & Stephen Smith, 2008. "Optimal commodity taxation with duty-free shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(3), pages 274-296, June.
    • Handle: RePEc:kap:itaxpf:v:15:y:2008:i:3:p:274-296
    DOI: 10.1007/s10797-007-9034-z
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    References listed on IDEAS

    as
    1. Facchini, Giovanni & Willmann, Gerald, 1999. "The gains from duty free zones," Journal of International Economics, Elsevier, vol. 49(2), pages 403-412, December.
    2. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, December.
    3. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
    4. Vidar Christiansen & Stephen Smith, 2004. "National Policy Interests in the Duty-Free Market," CESifo Economic Studies, CESifo, vol. 50(2), pages 351-375.
    5. Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
    6. Hamada, Koichi, 1974. "An economic analysis of the duty-free zone," Journal of International Economics, Elsevier, vol. 4(3), pages 225-241, August.
    7. Stern, Nicholas, 1982. "Optimum taxation with errors in administration," Journal of Public Economics, Elsevier, vol. 17(2), pages 181-211, March.
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    Cited by:

    1. Sijbren Cnossen & D. Forrest & S. Smith, 2009. "Taxation and regulation of smoking, drinking and gambling in the European Union," CPB Special Publication 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.
    2. Sijbren Cnossen, 2006. "Alcohol taxation and regulation in the European Union," CPB Discussion Paper 76.rdf, CPB Netherlands Bureau for Economic Policy Analysis.

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    More about this item

    Keywords

    Optimal taxation; Commodity taxation; Duty-free; H2;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue

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