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Optimal commodity taxation with duty-free shopping

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Author Info
Vidar Christiansen ()
Stephen Smith ()

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Abstract

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File URL: http://hdl.handle.net/10.1007/s10797-007-9034-z
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Publisher Info
Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 15 (2008)
Issue (Month): 3 (June)
Pages: 274-296
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Handle: RePEc:kap:itaxpf:v:15:y:2008:i:3:p:274-296

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Web page: http://www.springerlink.com/link.asp?id=102915

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Related research
Keywords: Optimal taxation; Commodity taxation; Duty-free; H2;

References listed on IDEAS
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  1. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75. [Downloadable!] (restricted)
  2. Facchini, Giovanni & Willmann, Gerald, 1999. "The gains from duty free zones," Journal of International Economics, Elsevier, vol. 49(2), pages 403-412, December. [Downloadable!] (restricted)
  3. Hamada, Koichi, 1974. "An economic analysis of the duty-free zone," Journal of International Economics, Elsevier, vol. 4(3), pages 225-241, August. [Downloadable!] (restricted)
  4. Christiansen, Vidar, 1984. "Which commodity taxes should supplement the income tax?," Journal of Public Economics, Elsevier, vol. 24(2), pages 195-220, July. [Downloadable!] (restricted)
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This page was last updated on 2009-10-18.


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