Are Consumers Paying the Bill? How International Tax Competition Affects Consumption Taxation
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More about this item
Keywords
Corporate Taxation; Consumption Taxation; Tax Competition; Fiscal Externality; Revenue Effects;All these keywords.
JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- F68 - International Economics - - Economic Impacts of Globalization - - - Policy
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-09-02 (Accounting and Auditing)
- NEP-PBE-2024-09-02 (Public Economics)
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