The determinants of cross border shopping : implications for tax revenues and institutional change
J. Stephen Ferris
| Year of publication: |
2000
|
|---|---|
| Authors: | Ferris, John Stephen |
| Published in: |
National tax journal. - Chicago, Ill. : Univ. of Chicago Press, ISSN 0028-0283, ZDB-ID 207077-7. - Vol. 53.2000, 4,1, p. 801-824
|
| Subject: | Umsatzsteuer | Sales tax | Illegaler Handel | Illicit trade | Steuereinnahmen | Tax revenue | Institutioneller Wandel | Institutional change | Kanada | Canada | Steuerwettbewerb | Tax competition | Freihandelsabkommen | Free trade agreement | USA | United States | 1972-1997 |
| Extent: | graph. Darst |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | In: National tax journal |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001547490