Country characteristics and preferences over tax principles
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DOI: 10.1007/s10797-010-9151-y
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Cited by:
- Ourania Karakosta & Christos Kotsogiannis & Miguel-Angel Lopez-Garcia, 2014. "Indirect tax harmonization and global public goods," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(1), pages 29-49, February.
- Scott McCracken, 2015. "The choice of commodity tax base in the presence of horizontal foreign direct investment," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(5), pages 811-833, October.
- Scott McCracken & Frank Stähler, 2010.
"Economic integration and the choice of commodity tax base with endogenous market structures,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(2), pages 91-113, April.
- Scott McCracken & Frank Staehler, 2007. "Economic integration and the choice of commodity tax base with endogenous market structures," Working Papers 0701, University of Otago, Department of Economics, revised Feb 2007.
- Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
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More about this item
Keywords
Tax principles; International taxation; Imperfect competition; F12; H20;All these keywords.
JEL classification:
- F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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