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commodity tax competitions
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destination principle
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Commodity tax competition and industry location under the destination - and the origin - principle
Kristian, BEHRENS
;
HAMILTON, Johnathan H.
;
Gianmarco …
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Institut de Recherche Économique et Sociale (IRES), …
-
2007
destination
principle
, is shown to exacerbate tax competition and to erode tax revenues, yet leads to a more equal spatial …
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