Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle
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- Birg, Laura, 2019. "Cross-border or online: Tax competition with mobile consumers under destination and origin principle," University of Göttingen Working Papers in Economics 265, University of Goettingen, Department of Economics, revised 2019.
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Cited by:
- Hiroshi Aiura & Hikaru Ogawa, 2021. "Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle," CIRJE F-Series CIRJE-F-1169, CIRJE, Faculty of Economics, University of Tokyo.
- Kelemen, József, 2017. "Több piacra épülő webáruház térbeli árversenye [Spatial price competition for a web shop built on several markets]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 612-629.
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More about this item
Keywords
tax competition; cross-border shopping; online retailer; destination principle; origin principle;All these keywords.
JEL classification:
- F12 - International Economics - - Trade - - - Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- L13 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Oligopoly and Other Imperfect Markets
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ICT-2018-11-12 (Information and Communication Technologies)
- NEP-PAY-2018-11-12 (Payment Systems and Financial Technology)
- NEP-PBE-2018-11-12 (Public Economics)
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