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Electronic Commerce and Indirect Taxation

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  • Watanabe, Satoshi

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  • Watanabe, Satoshi, 2001. "Electronic Commerce and Indirect Taxation," Economic Review, Hitotsubashi University, vol. 52(1), pages 40-51, January.
    • Handle: RePEc:hit:ecorev:v:52:y:2001:i:1:p:40-51
    DOI: 10.15057/21430
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    References listed on IDEAS

    as
    1. Ira N. Gang & Arindam Das-Gupta, 1998. "Value Added Tax Evasion, Auditing and Transactions Matching," Departmental Working Papers 199607, Rutgers University, Department of Economics.
    2. Watanabe, Satoshi, 2000. "Electronic Commerce, International Taxation, and Tax Administration," Hitotsubashi Journal of Economics, Hitotsubashi University, vol. 41(1), pages 53-64, June.
    3. Marrelli, Massimo, 1984. "On indirect tax evasion," Journal of Public Economics, Elsevier, vol. 25(1-2), pages 181-196, November.
    4. Sinn, Hans-Werner, 1990. "Tax harmonization and tax competition in Europe," European Economic Review, Elsevier, vol. 34(2-3), pages 489-504, May.
    5. Das-Gupta, Arindam & Gang, Ira N, 1996. "A Comparison of Sales Taxes," Public Finance = Finances publiques, , vol. 51(2), pages 217-225.
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