Commodity tax competition and cross-border shopping in a tripoint model
Author:
Funder
Japan Society for the Promotion of Science
Publisher
Springer Science and Business Media LLC
Subject
Economics, Econometrics and Finance (miscellaneous),Urban Studies,Development,Renewable Energy, Sustainability and the Environment
Link
https://link.springer.com/content/pdf/10.1007/s41685-022-00235-w.pdf
Reference10 articles.
1. Aiura H, Ogawa H (2013) Unit tax versus ad valorem tax: a tax competition model with cross-border shopping. J Pub Econ 105:30–38. https://doi.org/10.1016/j.jpubeco.2013.06.004
2. De Crombrugghe A, Tulkens H (1990) On Pareto improving commodity tax changes under fiscal competition. J Pub Econ 41:335–350. https://doi.org/10.1016/0047-2727(90)90065-P
3. Haufler A (1996) Tax coordination with different preferences for public goods: conflict or harmony of interest? Int Tax Pub Finance 3:5–28. https://doi.org/10.1007/BF00400144
4. Kanbur R, Keen M (1993) Jeux sans frontières: tax competition and tax coordination when countries differ in size. Am Econ Rev 83:877–892
5. Mintz J, Tulkens H (1986) Commodity tax competition between member states of a federation: equilibrium and efficiency. J Pub Econ 29:133–172. https://doi.org/10.1016/0047-2727(86)90001-0
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