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| Author: | Levin, E.J. Wright, R.E. |
| Title: | Regional taxation and retailing: the economic geography of the internet |
| Journal: | International Review of Retail, Distribution and Consumer Research
2004 : JUL, VOL. 14:3, p. 337-356 |
| Index terms: | Pricing Internet European Union Taxation Cars |
| Language: | eng |
| Abstract: | This article aims to explain why internet automobile sales are flowing from high tax countries to low tax countries. Results from an empirical analysis about car manufacturers in the EU region show that customers from low tax regions can benefit from buying via internet from high tax regions for the indirect tax rate paid is the tax rate applicable to the region of the buyer. Therefore, when selling via internet, the retailers may profit more when they are located in a high tax region. |
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