Interstate commodity tax differentials and the distribution of residents

Citations

Cited by:

1. Lambertini, Luca, 1997. "Optimal Fiscal Regime in a Spatial Duopoly," Journal of Urban Economics, Elsevier, vol. 41(3), pages 407-420, May.
   • L. Lambertini, 1994. "Optimal Fiscal Regime in a Spatial Duopoly," Working Papers 205, Dipartimento Scienze Economiche, Universita' di Bologna.
2. Kojun Hamada, 2022. "Commodity tax competition and cross-border shopping in a tripoint model," Asia-Pacific Journal of Regional Science, Springer, vol. 6(2), pages 837-862, June.
3. Yutao Han & Patrice Pieretti & Benteng Zou, 2017. "On The Desirability Of Tax Coordination When Countries Compete In Taxes And Infrastructure," Economic Inquiry, Western Economic Association International, vol. 55(2), pages 682-694, April.
   • Yutao Han & Patrice Pieretti & Benteng Zou, 2013. "On the desirability of tax coordination when countries compete in taxes and infrastructures," DEM Discussion Paper Series 13-02, Department of Economics at the University of Luxembourg.
   • Han, Yutao & Pieretti, Patrice & Zou, Benteng, 2014. "On the desirability of tax coordination when countries compete in taxes and infrastructure," Center for Mathematical Economics Working Papers 476, Center for Mathematical Economics, Bielefeld University.
4. Morten Hvidt & Søren Bo Nielsen, 2001. "Non‐cooperative vs. Minimum‐Rate Commodity Taxation," German Economic Review, Verein für Socialpolitik, vol. 2(4), pages 315-326, November.
   • Hvidt Morten & Bo Nielsen Søren, 2001. "Non-cooperative vs. Minimum- Rate Commodity Taxation," German Economic Review, De Gruyter, vol. 2(4), pages 315-326, December.
   • Morten Hvidt & Søren Bo Nielsen, "undated". "Noncooperative vs. Minimum-Rate Commodity Taxation," EPRU Working Paper Series 99-18, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
   • Hvidt, Morten & Nielsen, Søren Bo, 2000. "NONCOOPERATIVE vs MINIMUM-RATE COMMODITY TAXATION," Working Papers 17-2000, Copenhagen Business School, Department of Economics.
5. Lucas, Vander, 2004. "Cross-border shopping in a federal economy," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 365-385, July.
   • Vander Lucas, 2002. "Cross-border shopping in a federal economy," Economics Bulletin, AccessEcon, vol. 28(12), pages 1.
   • LUCAS, Vander, 2004. "Cross-border shopping in a federal economy," LIDAM Reprints CORE 1791, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
6. Elitzur, Ramy & Mintz, Jack, 1996. "Transfer pricing rules and corporate tax competition," Journal of Public Economics, Elsevier, vol. 60(3), pages 401-422, June.
7. Austan Goolsbee, 2000. "Internet Commerce, Tax Sensitivity, and the Generation Gap," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 45-66, National Bureau of Economic Research, Inc.
8. Agrawal, David R., 2014. "LOST in America: Evidence on local sales taxes from national panel data," Regional Science and Urban Economics, Elsevier, vol. 49(C), pages 147-163.
   • David Agrawal, 2014. "Lost in America: Evidence on Local Sales Taxes from National Panel Data," CESifo Working Paper Series 4943, CESifo.
9. Jan Jacobs & Jenny Ligthart & Hendrik Vrijburg, 2010. "Consumption tax competition among governments: Evidence from the United States," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 17(3), pages 271-294, June.
   • Vrijburg, H. & Jacobs, J.P.A.M. & Ligthart, J.E., 2007. "Consumption tax competition among governments: Evidence from the United States," Research Report 07008, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
   • Jacobs, J.P.A.M. & Ligthart, J.E. & Vrijburg, H., 2007. "Consumption Tax Competition Among Governments : Evidence from the United States," Other publications TiSEM e00f9e9d-60b4-4d2c-bced-7, Tilburg University, School of Economics and Management.
10. Ghoddusi, Hamed & Rafizadeh, Nima & Rahmati, Mohammad H., 2018. "Price elasticity of gasoline smuggling: A semi-structural estimation approach," Energy Economics, Elsevier, vol. 71(C), pages 171-185.
11. Brekke, Kurt R. & Levaggi, Rosella & Siciliani, Luigi & Straume, Odd Rune, 2014. "Patient mobility, health care quality and welfare," Journal of Economic Behavior & Organization, Elsevier, vol. 105(C), pages 140-157.
    • Brekke, Kurt R. & Levaggi, Rosella & Siciliani, Luigi & Straume, Odd Rune, 2011. "Patient Mobility, Health Care Quality and Welfare," Discussion Paper Series in Economics 13/2011, Norwegian School of Economics, Department of Economics.
    • Kurt R. Brekke & Rosella Levaggi & Luigi Siciliani & Odd Rune Straume, 2014. "Patient Mobility, Health Care Quality and Welfare," CESifo Working Paper Series 4576, CESifo.
    • Kurt R. Brekke & Rosella Levaggi & Luigi Siciliani & Odd Rune Straume, 2011. "Patient Mobility, Health Care Quality and Welfare," NIPE Working Papers 26/2011, NIPE - Universidade do Minho.
    • Brekke, Kurt Richard & Siciliani, Luigi & Levaggi, Rosella, 2011. "Patient Mobility, Health Care Quality and Welfare," CEPR Discussion Papers 8559, C.E.P.R. Discussion Papers.
12. Agrawal, David R. & Mardan, Mohammed, 2019. "Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system," Journal of Public Economics, Elsevier, vol. 169(C), pages 128-143.
    • David R. Agrawal & Mohammed Mardan, 2018. "Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System," CESifo Working Paper Series 7365, CESifo.
13. Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Journal of Public Economics, Elsevier, vol. 71(1), pages 121-139, January.
    • Andreas Haufler & Ian Wooton, "undated". "Country Size and Tax Competition for Foreign Direct Investment," Working Papers 9702, Business School - Economics, University of Glasgow.
    • Haufler, Andreas & Wooton, Ian, 1999. "Country size and tax competition for foreign direct investment," Munich Reprints in Economics 20408, University of Munich, Department of Economics.
14. Ohsawa, Yoshiaki & Koshizuka, Takeshi, 2002. "Two-dimensional fiscal competition," ERSA conference papers ersa02p512, European Regional Science Association.
15. Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non-unionized countries," Canadian Journal of Economics, Canadian Economics Association, vol. 49(1), pages 76-110, February.
    • Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2016. "Who gains from capital market integration? Tax competition between unionized and non‐unionized countries," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 49(1), pages 76-110, February.
    • Hikaru Ogawa & Yasuhiro Sato & Toshiki Tamai, 2010. "Who gains from capital market integration: Tax competition between unionized and non-unionized countries," Discussion Papers in Economics and Business 10-18, Osaka University, Graduate School of Economics.
16. Braid, Ralph M., 2010. "Provision of a pure local public good in a spatial model with many jurisdictions," Journal of Public Economics, Elsevier, vol. 94(11-12), pages 890-897, December.
17. Jie Ma, 2013. "Market Size, Local Sourcing and Policy Competition for Foreign Direct Investment," Review of International Economics, Wiley Blackwell, vol. 21(5), pages 984-995, November.
18. Zineb Abidi & Emmanuelle Taugourdeau, 2024. "Tax competition and harmonization where tastes for public goods differ," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(4), pages 953-979, August.
    • Zineb Abidi & Emmanuelle Taugourdeau, 2023. "Tax competition and harmonization where tastes for public goods differ," Post-Print hal-04510526, HAL.
19. repec:kap:iaecre:v:16:y:2010:i:2:p:135-148 is not listed on IDEAS
20. Andreas Haufler, 1996. "Tax coordination with different preferences for public goods: Conflict or harmony of interest?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 3(1), pages 5-28, January.
    • Haufler, Andreas, 1996. "Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest?," Munich Reprints in Economics 20392, University of Munich, Department of Economics.
21. Michael Keen & Jenny E. Ligthart, 2007. "Revenue Sharing and Information Exchange under Non‐discriminatory Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 109(3), pages 487-504, September.
    • Keen, M. & Ligthart, J.E., 2005. "Revenue Sharing and Information Exchange under Non-Discriminatory Taxation," Discussion Paper 2005-69, Tilburg University, Center for Economic Research.
    • Keen, M. & Ligthart, J.E., 2005. "Revenue Sharing and Information Exchange under Non-Discriminatory Taxation," Other publications TiSEM 057ade7a-c8c6-4a58-85e5-b, Tilburg University, School of Economics and Management.
22. Haufler, Andreas & Wooton, Ian, 1997. "Tax Competition for Foreign Direct Investment," CEPR Discussion Papers 1583, C.E.P.R. Discussion Papers.
    • Haufler, Andreas & Wooton, Ian, 1997. "Tax competition for foreign direct investment," Discussion Papers, Series II 329, University of Konstanz, Collaborative Research Centre (SFB) 178 "Internationalization of the Economy".
23. Vander LUCAS, 2001. "Cross-Border Shopping in a Federalist Economy," LIDAM Discussion Papers IRES 2002018, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES), revised 28 May 2002.
24. Felipe Livert & Cecilia Osorio & Jose Acuña, 2022. "Does reducing municipal taxes work to increase revenue and reduce inequality at the metropolitan level? Evidence from Santiago de Chile," Regional Science Policy & Practice, Wiley Blackwell, vol. 14(6), pages 322-343, December.
25. Marion, Justin & Muehlegger, Erich, 2018. "Tax compliance and fiscal externalities: Evidence from U.S. diesel taxation," Journal of Public Economics, Elsevier, vol. 160(C), pages 1-13.
26. Takahashi, Takaaki, 2004. "Spatial competition of governments in the investment on public facilities," Regional Science and Urban Economics, Elsevier, vol. 34(4), pages 455-488, July.
27. Braid, Ralph M., 2002. "The Spatial Effects of Wage or Property Tax Differentials, and Local Government Choice between Tax Instruments," Journal of Urban Economics, Elsevier, vol. 51(3), pages 429-445, May.
28. David Agrawal, 2012. "Games within borders: are geographically differentiated taxes optimal?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(4), pages 574-597, August.
29. Mongrain, Steeve & Wilson, John D., 2018. "Tax competition with heterogeneous capital mobility," Journal of Public Economics, Elsevier, vol. 167(C), pages 177-189.
    • Steeve Mongrain & John D. Wilson, 2011. "Tax competition with heterogeneous capital mobility," Working Papers 2011/25, Institut d'Economia de Barcelona (IEB).
    • Steeve Mongrain & John D. Wilson, 2017. "Tax Competition with Heterogeneous Capital Mobility," Discussion Papers dp17-13, Department of Economics, Simon Fraser University.
    • Steeve Mongrain & John D. Wilson, 2015. "Tax Competition with Heterogeneous Capital Mobility," CESifo Working Paper Series 5688, CESifo.
30. Melissa Gentry & Nadia Greenhalgh-Stanley & Shawn M. Rohlin & Jeffrey P. Thompson, 2020. "Dynamic Sales Tax Competition: Evidence from Panel Data at the Border," Working Papers 20-5, Federal Reserve Bank of Boston.
31. Andrés Leal & Julio López-Laborda & Fernando Rodrigo, 2010. "Cross-Border Shopping: A Survey," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 16(2), pages 135-148, May.
32. Braid, Ralph M., 2013. "State and local tax competition in a spatial model with sales taxes and residential property taxes," Journal of Urban Economics, Elsevier, vol. 75(C), pages 57-67.
33. Aiura, Hiroshi & Ogawa, Hikaru, 2013. "Unit tax versus ad valorem tax: A tax competition model with cross-border shopping," Journal of Public Economics, Elsevier, vol. 105(C), pages 30-38.
    • Hikaru Ogawa & Hiroshi Aiura, 2012. "Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping," ERSA conference papers ersa12p428, European Regional Science Association.
34. David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," American Economic Journal: Economic Policy, American Economic Association, vol. 7(2), pages 1-29, May.
    • David R. Agrawal, 2015. "The Tax Gradient: Spatial Aspects of Fiscal Competition," CESifo Working Paper Series 5292, CESifo.
35. Christos Kotsogiannis & Konstantinos Serfes, 2010. "Public Goods and Tax Competition in a Two‐Sided Market," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 12(2), pages 281-321, April.
    • Christos Kotsogiannis & Konstantinos Serfes, 2008. "Public Goods and Tax Competition in a Two-Sided Market," Discussion Papers 0808, University of Exeter, Department of Economics.
36. Lockwood, Ben, 2001. "Tax competition and tax co-ordination under destination and origin principles: a synthesis," Journal of Public Economics, Elsevier, vol. 81(2), pages 279-319, August.
    • Lockwood, Ben, 2000. "Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis," Economic Research Papers 269338, University of Warwick - Department of Economics.
    • Lockwood, B., 2000. "Tax Competition and Tax Co-Ordination Under Destination and Origin Principles: A Synthesis," The Warwick Economics Research Paper Series (TWERPS) 567, University of Warwick, Department of Economics.
37. Agrawal, David R., 2016. "Local fiscal competition: An application to sales taxation with multiple federations," Journal of Urban Economics, Elsevier, vol. 91(C), pages 122-138.
38. Craigwell, Roland C & Thomas, Chrystal, 2010. "Revisiting the effect of country size on taxation in developing countries," MPRA Paper 33470, University Library of Munich, Germany.
39. Ohsawa, Yoshiaki, 2003. "A spatial tax harmonization model," European Economic Review, Elsevier, vol. 47(3), pages 443-459, June.
40. Agrawal, David R. & Trandel, Gregory A., 2019. "Dynamics of policy adoption with state dependence," Regional Science and Urban Economics, Elsevier, vol. 79(C).
    • David R. Agrawal & Gregory A. Trandel, 2019. "Dynamics of Policy Adoption with State Dependence," CESifo Working Paper Series 7867, CESifo.
41. Brekke, Kurt R. & Levaggi, Rosella & Siciliani, Luigi & Straume, Odd Rune, 2016. "Patient mobility and health care quality when regions and patients differ in income," Journal of Health Economics, Elsevier, vol. 50(C), pages 372-387.
    • Kurt R. Brekke & Rosella Levaggi & Luigi Siciliani & Odd Rune Straume, 2015. "Patient mobility and health care quality when regions and patients differ in income," NIPE Working Papers 9/2015, NIPE - Universidade do Minho.
42. Nora Paulus, 2020. "The Impact of CFC-Rules on Tax Competition," DEM Discussion Paper Series 20-17, Department of Economics at the University of Luxembourg.
43. Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014. "Asymmetric competition among nation states: A differential game approach," Journal of Public Economics, Elsevier, vol. 119(C), pages 71-79.
    • Yutao Han & Patrice Pieretti & Skerdilajda Zanaj & Benteng Zou, 2011. "Asymmetric Competition among Nation States. A differential game approach," DEM Discussion Paper Series 11-19, Department of Economics at the University of Luxembourg.
    • Han, Yutao & Pieretti, Patrice & Zanaj, Skerdilajda & Zou, Benteng, 2014. "Asymmetric competition among Nation States: a differential game approach," Center for Mathematical Economics Working Papers 460, Center for Mathematical Economics, Bielefeld University.
44. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
45. Braid, Ralph M., 2003. "A three-input model of the spatial effects of a central-city wage tax," Journal of Urban Economics, Elsevier, vol. 54(1), pages 89-109, July.
46. Xin Liu & Paul Madden, 2007. "Bigger Countries with Probably Lower Commodity Taxes," Economics Discussion Paper Series 0711, Economics, The University of Manchester.
47. Xin Liu & Paul Madden, 2013. "Bigger Countries with Probably Lower Commodity Taxes," Studies in Microeconomics, , vol. 1(2), pages 173-183, December.
48. Leonzio Rizzo & Alejandro Esteller - Moré & Riccardo Secomandi, 2020. "The role of tax system complexity on foreign direct investment allocation," Working Papers 2020029, University of Ferrara, Department of Economics.
49. Braid, Ralph M., 2005. "Tax competition, tax exporting and higher-government choice of tax instruments for local governments," Journal of Public Economics, Elsevier, vol. 89(9-10), pages 1789-1821, September.
50. repec:wvu:wpaper:05-12 is not listed on IDEAS
51. repec:dgr:rugsom:07008 is not listed on IDEAS
52. Nora Alice Paulus, 2022. "The anti‐tax‐avoidance directive: An initiative to successfully curb profit shifting?," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(3), pages 529-546, June.
53. Michael Keen & Jenny Ligthart, 2006. "Incentives and Information Exchange in International Taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 13(2), pages 163-180, May.
    • Keen, M. & Ligthart, J.E., 2004. "Incentives and Information Exchange in International Taxation," Discussion Paper 2004-54, Tilburg University, Center for Economic Research.
    • Keen, M. & Ligthart, J.E., 2004. "Incentives and Information Exchange in International Taxation," Other publications TiSEM 4d61e718-f4cf-4b98-bf3b-5, Tilburg University, School of Economics and Management.
54. You-Qiang Wang, 1999. "Commodity Taxes under Fiscal Competition: Stackelberg Equilibrium and Optimality," American Economic Review, American Economic Association, vol. 89(4), pages 974-981, September.
55. 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.
56. Ramsey Doug & Thimm Tatanja & Hehn Leonie, 2019. "Cross-border Shopping Tourism: A Switzerland-Germany Case Study," European Journal of Tourism, Hospitality and Recreation, Sciendo, vol. 9(1), pages 3-17, May.
57. Ke, Bin & Petroni, Kathy R. & Shackelford, Douglas A., 2000. "The impact of state taxes on self-insurance," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 99-122, August.
    • Bin Ke & Kathy Petroni & Douglas A. Shackelford, 1999. "The Impact of State Taxes on Self-Insurance," NBER Working Papers 7453, National Bureau of Economic Research, Inc.
58. Braid, Ralph M., 2000. "A Spatial Model of Tax Competition with Multiple Tax Instruments," Journal of Urban Economics, Elsevier, vol. 47(1), pages 88-114, January.
59. Egger, Peter & Pfaffermayr, Michael & Winner, Hannes, 2005. "Commodity taxation in a 'linear' world: a spatial panel data approach," Regional Science and Urban Economics, Elsevier, vol. 35(5), pages 527-541, September.
60. Nielsen, Soren Bo, 2002. "Cross-border shopping from small to large countries," Economics Letters, Elsevier, vol. 77(3), pages 309-313, November.