Fiscal revenue mobilization and digitally traded products: Taxing at the border or behind it?

Author:

Hanappi Tibor,Jakubik Adam,Ruta Michele

Publisher

Elsevier BV

Reference39 articles.

1. Amiti, M., Redding, S. J., & Weinstein, D. E. (2020). Who’s paying for the US tariffs? A longer-term perspective. In AEA papers and proceedings American Economic Association (pp. 541–546).

2. Electronic transmissions and international trade – Shedding new light on the moratorium debate;Andrenelli,2019

3. Andrenelli, A.& López González, J. (2024). Understanding the potential scope, definition and impact of the e-commerce moratorium. OECD Trade Policy Papers. Paris: OECD Publishing. (In press).

4. What do trade negotiators negotiate about? Empirical evidence from the world trade organization;Bagwell;American Economic Review,2011

5. Banga. (2019). Growing trade in electronic transmissions: Implications for the south. UNCTAD Research Paper 29. Geneva: United Nations Conference on Trade and Development.

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