Cross-border shopping and commodity tax competition among governments

Citations

Cited by:

1. Kojun Hamada, 2022. "Commodity tax competition and cross-border shopping in a tripoint model," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 837-862, June.
2. Lucas, Vander, 2004. "Cross-border shopping in a federal economy," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 365-385, July.
   • Vander Lucas, 2002. "Cross-border shopping in a federal economy," Economics Bulletin, AccessEcon, vol. 28(12), pages 1.
   • LUCAS, Vander, 2004. "Cross-border shopping in a federal economy," LIDAM Reprints CORE 1791, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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   • Vrijburg, H. & Jacobs, J.P.A.M. & Ligthart, J.E., 2007. "Consumption tax competition among governments: Evidence from the United States," Research Report 07008, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
   • Jacobs, J.P.A.M. & Ligthart, J.E. & Vrijburg, H., 2007. "Consumption Tax Competition Among Governments : Evidence from the United States," Other publications TiSEM e00f9e9d-60b4-4d2c-bced-7, Tilburg University, School of Economics and Management.
6. Raphael Almeida Videira & Enlinson Mattos, 2011. "Ciclospolíticos Eleitorais E Interação Espacial De Políticas Fiscais:Evidências Empíricas Para Os Gastos Com Investimentos, Saúde E Educaçãonos Municípios Brasileiros," Anais do XXXVIII Encontro Nacional de Economia [Proceedings of the 38th Brazilian Economics Meeting] 043, ANPEC - Associação Nacional dos Centros de Pós-Graduação em Economia [Brazilian Association of Graduate Programs in Economics].
7. Hiroshi Aiura & Hikaru Ogawa, 2019. "Indirect taxes in a cross-border shopping model: a monopolistic competition approach," Journal of Economics, Springer, vol. 128(2), pages 147-175, October.
   • Hiroshi Aiura & Hikaru Ogawa, 2016. "Indirect Taxes in the Cross-border Shopping Model: A Monopolistic Competition Approach," CIRJE F-Series CIRJE-F-1014, CIRJE, Faculty of Economics, University of Tokyo.
8. Ghoddusi, Hamed & Rafizadeh, Nima & Rahmati, Mohammad H., 2018. "Price elasticity of gasoline smuggling: A semi-structural estimation approach," Energy Economics, Elsevier, vol. 71(C), pages 171-185.
9. Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Economics Working Paper Series 1427, University of St. Gallen, School of Economics and Political Science.
   • Keuschnigg, Christian & Loretz, Simon & Winner, Hannes, 2014. "Tax Competition and Tax Coordination in the European Union: A Survey," Working Papers in Economics 2014-4, University of Salzburg.
10. Ben Lockwood & Giuseppe Migali, 2009. "Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries," Economic Journal, Royal Economic Society, vol. 119(536), pages 406-429, March.
    • Ben Lockwood & Giuseppe Migali, 2009. "Did The Single Market Cause Competition in Excise Taxes? Evidence From EU Countries," Economic Journal, Royal Economic Society, vol. 119(536), pages 406-429, March.
    • Lockwood, Ben & Migali, Giuseppe, 2008. "Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries," The Warwick Economics Research Paper Series (TWERPS) 847, University of Warwick, Department of Economics.
    • Lockwood, Ben & Migali, Giuseppe, 2008. "Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries," Economic Research Papers 269845, University of Warwick - Department of Economics.
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12. Birg, Laura, 2018. "Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle," VfS Annual Conference 2018 (Freiburg, Breisgau): Digital Economy 181645, Verein für Socialpolitik / German Economic Association.
    • Birg, Laura, 2019. "Cross-border or online: Tax competition with mobile consumers under destination and origin principle," University of Göttingen Working Papers in Economics 265, University of Goettingen, Department of Economics, revised 2019.
13. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
    • Hikaru Ogawa & Hiroshi Aiura, 2012. "Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping," ERSA conference papers ersa12p428, European Regional Science Association.
14. Inoue, Tomohiro & Kamijo, Yoshio & Tomaru, Yoshihiro, 2009. "Interregional mixed duopoly," Regional Science and Urban Economics, Elsevier, vol. 39(2), pages 233-242, March.
15. Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2017. "Cross-border commuting and consuming: an empirical investigation," Applied Economics, Taylor & Francis Journals, vol. 49(20), pages 2011-2026, April.
    • Mathä, Thomas Y. & Porpiglia, Alessandro & Ziegelmeyer, Michael, 2014. "Cross-border commuting and consuming: An empirical investigation," MEA discussion paper series 201407, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    • Mathä, Thomas Y. & Ziegelmeyer, Michael & Porpiglia, Alessandro, 2014. "Cross-border commuting and consuming: an empirical investigation," Working Paper Series 1661, European Central Bank.
    • Thomas Y. Mathä & Alessandro Porpiglia & Michael Ziegelmeyer, 2014. "Cross-border commuting and consuming: An empirical investigation," BCL working papers 89, Central Bank of Luxembourg.
16. Gandelman Néstor & Hernández-Murillo Rubén, 2004. "Tax Competition and Tax Harmonization With Evasion," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 4(1), pages 1-24, May.
    • Nestor Gandelman & Ruben Hernandez-Murillo, 2002. "Tax competition and tax harmonization with evasion," Working Papers 2002-015, Federal Reserve Bank of St. Louis.
17. Tosun Mehmet S & Skidmore Mark L, 2007. "Cross-Border Shopping and the Sales Tax: An Examination of Food Purchases in West Virginia," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 7(1), pages 1-20, December.
    • Mehmet Serkan Tosun & Mark Skidmore, 2005. "Cross-Border Shopping and the Sales Tax: A Reexamination of Food Purchases in West Virginia," Working Papers Working Paper 2005-07, Regional Research Institute, West Virginia University.
    • Mark Skidmore & Mehmet Serkan Tosun, 2005. "Cross-Border Shopping and the Sales Tax: A Reexamination of Food Purchases in West Virginia," Working Papers 05-07, UW-Whitewater, Department of Economics.
18. Jørgen Aasness & Odd Erik Nygård, 2009. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," Discussion Papers 573, Statistics Norway, Research Department.
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20. Mario Marazzi, 2002. "On the fragility of gains from trade under continuously differentiated bertrand competition," International Finance Discussion Papers 735, Board of Governors of the Federal Reserve System (U.S.).
21. Ohsawa, Yoshiaki & Koshizuka, Takeshi, 2002. "Two-dimensional fiscal competition," ERSA conference papers ersa02p512, European Regional Science Association.
22. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
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24. Jørgen Aasness & Odd Nygård, 2014. "Revenue functions and Dupuit curves for indirect taxes with cross-border shopping," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(2), pages 272-297, April.
25. Xin Liu & Paul Madden, 2007. "Bigger Countries with Probably Lower Commodity Taxes," Economics Discussion Paper Series 0711, Economics, The University of Manchester.
26. Xin Liu & Paul Madden, 2013. "Bigger Countries with Probably Lower Commodity Taxes," Studies in Microeconomics, , vol. 1(2), pages 173-183, December.
27. Tharakan, Joe & Thisse, Jacques-Francois, 2002. "The importance of being small. Or when countries are areas and not points," Regional Science and Urban Economics, Elsevier, vol. 32(3), pages 381-408, May.
    • Thisse, Jacques-François & Tharakan, Joe, 2001. "The Importance of Being Small. Or When Countries are Areas and not Points," CEPR Discussion Papers 2938, C.E.P.R. Discussion Papers.
    • THARAKAN , Joe & THISSE, Jacques-François, 2002. "The importance of being small. Or when countries are areas and not points," LIDAM Reprints CORE 1542, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
28. Garrett, Thomas A. & Marsh, Thomas L., 2002. "The revenue impacts of cross-border lottery shopping in the presence of spatial autocorrelation," Regional Science and Urban Economics, Elsevier, vol. 32(4), pages 501-519, July.
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30. Yochanan Shachmurove & Uriel Spiegel, 2004. "Size Does Matter: International Trade and Population Size," PIER Working Paper Archive 04-035, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
31. Vander LUCAS, 2001. "Cross-Border Shopping in a Federalist Economy," LIDAM Discussion Papers IRES 2002018, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 28 May 2002.
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33. Björn Kauder, 2015. "Spatial Administrative Structure And Intrametropolitan Tax Competition," Journal of Regional Science, Wiley Blackwell, vol. 55(4), pages 626-643, September.
    • Björn Kauder, 2014. "Spatial Administrative Structure and Intra-Metropolitan Tax Competition," ifo Working Paper Series 191, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
34. Georg Hirte & Stefan Tscharaktschiew, 2015. "Optimal Fuel Taxes and Heterogeneity of Cities," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 35(2), pages 173-209, October.
35. Takahashi, Takaaki, 2004. "Spatial competition of governments in the investment on public facilities," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 455-488, July.
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37. Jongmin Shon, 2022. "Tax Competition over Tax Base: An Evidence of Local Sales Tax in California Counties," Hacienda Pública Española / Review of Public Economics, IEF, vol. 241(2), pages 59-77, June.
38. Mr. Michael Keen, 2002. "Some International Issues in Commodity Taxation," IMF Working Papers 2002/124, International Monetary Fund.
39. Keisuke Kawachi & Hikaru Ogawa & Taiki Susa, 2019. "Endogenizing government’s objectives in tax competition with capital ownership," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(3), pages 571-594, June.
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40. Egger, Peter & Pfaffermayr, Michael & Winner, Hannes, 2005. "An unbalanced spatial panel data approach to US state tax competition," Economics Letters, Elsevier, vol. 88(3), pages 329-335, September.
41. Ramsey Doug & Thimm Tatanja & Hehn Leonie, 2019. "Cross-border Shopping Tourism: A Switzerland-Germany Case Study," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 9(1), pages 3-17, May.
42. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
43. Braid, Ralph M., 2013. "State and local tax competition in a spatial model with sales taxes and residential property taxes," Journal of Urban Economics, Elsevier, vol. 75(C), pages 57-67.
44. Hansen, Mads J. N. G., 1999. "Cross-border Shopping and the Environment," ERSA conference papers ersa99pa206, European Regional Science Association.
45. Kaisa Kotakorpi, 2009. "Paternalism and Tax Competition," Scandinavian Journal of Economics, Wiley Blackwell, vol. 111(1), pages 125-149, March.
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48. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 1-29, May.
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49. Paizs, László, 2009. "Gázolaj-jövedékiadó verseny az Európai Unióban [Fiscal competition on the market for diesel fuel in the European Union]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(3), pages 216-238.
50. Egger, Peter & Pfaffermayr, Michael & Winner, Hannes, 2005. "Commodity taxation in a 'linear' world: a spatial panel data approach," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 527-541, September.
51. Saša Ranđelović & Milica Bisić, 2021. "Excise duties harmonisation and smoking in a model with cross-border arbitrage," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 48(2), pages 507-532, May.
52. Huynh, Dat & Sokolova, Anna & Tosun, Mehmet S., 2022. "Tax Elasticity of Border Sales: A Meta-Analysis," IZA Discussion Papers 15525, Institute of Labor Economics (IZA).
53. THARAKAN, Joe & THISSE, Jacques-François, 2000. "The importance of being small : size effects in international trade," LIDAM Discussion Papers CORE 2000001, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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