Taxes in an e-commerce generation
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DOI: 10.1007/s10797-016-9422-3
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- David R. Agrawal & William F. Fox, 2016. "Taxes in an E-Commerce Generation," CESifo Working Paper Series 6050, CESifo.
References listed on IDEAS
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Citations
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Cited by:
- Hans Jarle Kind & Marko Koethenbuerger, 2018.
"Taxation in digital media markets,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 20(1), pages 22-39, February.
- Hans Jarle Kind & Marko Köthenbürger, 2016. "Taxation in Digital Media Markets," CESifo Working Paper Series 6202, CESifo.
- 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.
- David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
- Marko Köthenbürger, 2020. "Taxation of Digital Platforms," EconPol Working Paper 41, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
More about this item
Keywords
Destination taxation; Origin taxation; Commodity taxes; Online shopping; E-commerce; Tax competition; Digital products;JEL classification:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- H7 - Public Economics - - State and Local Government; Intergovernmental Relations
- L81 - Industrial Organization - - Industry Studies: Services - - - Retail and Wholesale Trade; e-Commerce
- R5 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis
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