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Fiscal revenue mobilization and digitally traded products: Taxing at the border or behind it?

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  • Hanappi, Tibor
  • Jakubik, Adam
  • Ruta, Michele

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  • Hanappi, Tibor & Jakubik, Adam & Ruta, Michele, 2024. "Fiscal revenue mobilization and digitally traded products: Taxing at the border or behind it?," Journal of Policy Modeling, Elsevier, vol. 46(4), pages 779-801.
    • Handle: RePEc:eee:jpolmo:v:46:y:2024:i:4:p:779-801
    DOI: 10.1016/j.jpolmod.2024.04.001
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    References listed on IDEAS

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    1. Michael Keen, 2013. "The Anatomy of the Vat," National Tax Journal, National Tax Association;National Tax Journal, vol. 66(2), pages 423-446, June.
    2. Keen, Michael & Slemrod, Joel, 2017. "Optimal tax administration," Journal of Public Economics, Elsevier, vol. 152(C), pages 133-142.
    3. Mary Amiti & Stephen J. Redding & David E. Weinstein, 2020. "Who's Paying for the US Tariffs? A Longer-Term Perspective," AEA Papers and Proceedings, American Economic Association, vol. 110, pages 541-546, May.
    4. Mr. John D Brondolo, 2021. "Administering the Value-Added Tax on Imported Digital Services and Low-Value Imported Goods," IMF Technical Notes and Manuals 2021/004, International Monetary Fund.
    5. Alberto Cavallo & Gita Gopinath & Brent Neiman & Jenny Tang, 2021. "Tariff Pass-Through at the Border and at the Store: Evidence from US Trade Policy," American Economic Review: Insights, American Economic Association, vol. 3(1), pages 19-34, March.
    6. Marcel P. Timmer & Erik Dietzenbacher & Bart Los & Robert Stehrer & Gaaitzen J. Vries, 2015. "An Illustrated User Guide to the World Input–Output Database: the Case of Global Automotive Production," Review of International Economics, Wiley Blackwell, vol. 23(3), pages 575-605, August.
    7. Pablo D Fajgelbaum & Pinelopi K Goldberg & Patrick J Kennedy & Amit K Khandelwal, 2020. "The Return to Protectionism," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(1), pages 1-55.
    8. Joel Slemrod, 2019. "Tax Compliance and Enforcement," Journal of Economic Literature, American Economic Association, vol. 57(4), pages 904-954, December.
    9. Kyle Bagwell & Robert W. Staiger, 2011. "What Do Trade Negotiators Negotiate About? Empirical Evidence from the World Trade Organization," American Economic Review, American Economic Association, vol. 101(4), pages 1238-1273, June.
    10. Adam Jakubik & Alexander Keck & Roberta Piermartini, 2024. "Trade Policy Implications of a Changing World: Tariffs and Market Power," Applied Economics Letters, Taylor & Francis Journals, vol. 31(9), pages 783-787, May.
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