Tax Avoidance through E-Commerce and Cross-Border Shopping
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More about this item
Keywords
sales tax avoidance; destination-based taxation; cross-border shopping;JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
NEP fields
This paper has been announced in the following NEP Reports:- NEP-INT-2019-09-16 (International Trade)
- NEP-PBE-2019-09-16 (Public Economics)
- NEP-PUB-2019-09-16 (Public Finance)
- NEP-URE-2019-09-16 (Urban & Real Estate Economics)
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