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. - Elsevier, ISSN 0047-2727. - Vol. 105.2013, C, p. 30-38
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Publisher: |
Elsevier |
Subject: | Spatial tax competition | Cross-border shopping | Unit (specific) tax | Ad valorem tax |
Type of publication: | Article |
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Classification: | H21 - Efficiency; Optimal Taxation ; H77 - Intergovernmental Relations; Federalism ; L13 - Oligopoly and Other Imperfect Markets ; R12 - Size and Spatial Distributions of Regional Economic Activity |
Source: |
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Unit tax versus ad valorem tax : a tax competition model with cross-border shopping
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Unit tax versus ad valorem tax : a tax competition model with cross-border shopping
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Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping
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