Preferential Taxation of E-Commerce: Imperfectly Competitive Retail Markets and Trade Costs
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- Bo Sandemann Rasmussen, 2004. "On the Possibility and Desirability of Taxing E-Commerce," Economics Working Papers 2004-8, Department of Economics and Business Economics, Aarhus University.
- Tessa Conroy & Harvey Cutler & Stephan Weiler, 2016. "The State-Level Impacts of Enforcing Sales Taxes for E-retail Purchases," Growth and Change, Wiley Blackwell, vol. 47(2), pages 276-295, June.
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More about this item
Keywords
E-commerce; imperfect competition; pro-competitive gains; trade diversion; commodity taxation; physical goods; trade costs;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- L12 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Monopoly; Monopolization Strategies
- F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2004-09-30 (Accounting and Auditing)
- NEP-COM-2004-09-30 (Industrial Competition)
- NEP-NET-2004-10-30 (Network Economics)
- NEP-PBE-2004-09-30 (Public Economics)
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