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Optimal commodity taxation with duty-free shopping

Author

Listed:
  • Vidar Christiansen

    ()

  • Stephen Smith

    ()

Abstract

No abstract is available for this item.

Suggested Citation

  • 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
    as

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    File URL: http://hdl.handle.net/10.1007/s10797-007-9034-z
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    References listed on IDEAS

    as
    1. Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July.
    2. Hamada, Koichi, 1974. "An economic analysis of the duty-free zone," Journal of International Economics, Elsevier, vol. 4(3), pages 225-241, August.
    3. Facchini, Giovanni & Willmann, Gerald, 1999. "The gains from duty free zones," Journal of International Economics, Elsevier, vol. 49(2), pages 403-412, December.
    4. Hindriks, Jean & Myles, Gareth D., 2013. "Intermediate Public Economics," MIT Press Books, The MIT Press, edition 2, volume 1, number 0262018691, January.
    5. 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.
    6. Vidar Christiansen & Stephen Smith, 2004. "National Policy Interests in the Duty-Free Market," CESifo Economic Studies, CESifo, vol. 50(2), pages 351-375.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Optimal taxation; Commodity taxation; Duty-free; H2;

    JEL classification:

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

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