haku: @indexterm TAXATION / yhteensä: 1872
viite: 378 / 1872
Tekijä: | Nielsen, S.B. |
Otsikko: | A simple model of commodity taxation and cross-border shopping |
Lehti: | Scandinavian Journal of Economics
2001 : VOL. 103:4, p. 599-623 |
Asiasana: | COMMODITIES TAXATION |
Vapaa asiasana: | CROSS-BORDER SHOPPING |
Kieli: | eng |
Tiivistelmä: | This paper sets up a simple model in which two countries, differing in geographical extent, engage in commodity tax competition originating in opportunities for cross-border shopping. The non-cooperative tax equilibrium and various coordination initiatives are examined in the benchmark model and in two model extensions incorporating 1) costs of transportation for goods and 2) border inspection. |
SCIMA