Cross-border or online: Tax competition with mobile consumers under destination and origin principle
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More about this item
Keywordstax competition; cross-border shopping; online retailer; destination principle; origin principle;
- F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- L13 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Oligopoly and Other Imperfect Markets
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2015-11-21 (Accounting & Auditing)
- NEP-ALL-2015-11-23 (All new papers)
- NEP-URE-2015-11-21 (Urban & Real Estate Economics)
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