Unit tax versus ad valorem tax : a tax competition model with cross-border shopping
Year of publication: |
2013
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Authors: | Aiura, Hiroshi ; Ogawa, Hikaru |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 105.2013, p. 30-38
|
Subject: | Spatial tax competition | Cross-border shopping | Unit (specific) tax | Ad valorem tax | Theorie | Theory | Steuerwettbewerb | Tax competition | Verbrauchsteuer | Excise tax | Optimale Besteuerung | Optimal taxation |
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