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Tax competition, tax coordination, and e‐commerce: A corrigendum

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  • Wenming Wang
  • Hikaru Ogawa

Abstract

This note corrects Proposition 7 in Bacache Beauvallet (2018) and shows that total tax revenues are higher when the destination‐based taxation is applied to e‐commerce than when origin‐based taxation is applied.

Suggested Citation

  • Wenming Wang & Hikaru Ogawa, 2022. "Tax competition, tax coordination, and e‐commerce: A corrigendum," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(6), pages 1591-1592, December.
    • Handle: RePEc:bla:jpbect:v:24:y:2022:i:6:p:1591-1592
    DOI: 10.1111/jpet.12613
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    Cited by:

    1. Hikaru Ogawa & Ryota Tsuchiya, 2024. "Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue," CIRJE F-Series CIRJE-F-1235, CIRJE, Faculty of Economics, University of Tokyo.
    2. Hiroshi Aiura & Hikaru Ogawa, 2024. "Does e-commerce ease or intensify tax competition? Destination principle versus origin principle," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 702-735, June.

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