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Tax competition, tax coordination and e-commerce

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  • Maya Bacache-Beauvallet

    (ECOGE - Economie Gestion - I3 SES - Institut interdisciplinaire de l’innovation de Telecom Paris - Télécom Paris - IMT - Institut Mines-Télécom [Paris] - IP Paris - Institut Polytechnique de Paris - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique, SES - Département Sciences Economiques et Sociales - Télécom Paris - IMT - Institut Mines-Télécom [Paris] - IP Paris - Institut Polytechnique de Paris)

Abstract

This paper contributes to the political debate on commodity tax coordination in Europe. It examines, within Nielsen's setting, the impact of online shopping on taxes and tax competition and contrasts destination‐based taxation with origin‐based taxation. Heterogeneous consumers surf the Internet at a cost. It is assumed that fiscal leakage occurs during transactions on the Internet either because of tax evasion or of the existence of a tax liability threshold. Whereas cross‐border shopping effectively results in taxes being levied at origin, this model by adding e‐commerce shows that taxing online trade based on the origin principle softens tax competition and allows sustaining the destination principle on brick‐and‐mortar shops. Tax competition is reduced if tax is origin‐based, because the Internet helps the small country expand its tax base, which induces tax convergence.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Maya Bacache-Beauvallet, 2018. "Tax competition, tax coordination and e-commerce," Post-Print hal-02163792, HAL.
    • Handle: RePEc:hal:journl:hal-02163792
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    Cited by:

    1. Artem Krasnov & Aizada Okanova & Yana Yeraliyeva & Maral Kozhakhmetova & Alma Karshalova & Madina Aitkazina, 2020. "Development of the financial policy of the Eurasian economic union countries: tax harmonization," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 138-149, September.
    2. 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.
    3. Yoshimi Adachi & Hikaru Ogawa, 2022. "Cross-Border Shopping, E-Commerce, and Consumption Tax Revenues in Japan," CIRJE F-Series CIRJE-F-1204, CIRJE, Faculty of Economics, University of Tokyo.

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