Search Results - subject:"Destination principle"

On the principles of commodity taxation under interregional externalities

Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - Panepistēmio Kypru / Department of Economics - 2019

Persistent link: https://www.econbiz.de/10012041853

Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle

Birg, Laura - 2018

online purchases follows the destination principle, in many cases, the entry of the online retailer mitigates tax competition … the online retailer’s home country is higher under the origin (destination) principle, while welfare in the other country … is higher under the destination (origin) principle. Global welfare is higher under the destination principle. …

Persistent link: https://www.econbiz.de/10011892150

Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden "elektronischen Geschäftsverkehr" (E-Commerce)

Dürrschmidt, Daniel - 2021

Persistent link: https://www.econbiz.de/10012627461

Corporate income taxes under pressure : why reform is needed and how it can be designed

Mooij, Ruud A. de (ed.); Klemm, Alexander (ed.); … - 2021

Persistent link: https://www.econbiz.de/10012264135

Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective

Liesegang, Caterina - 2017

Persistent link: https://www.econbiz.de/10012197647

Demystifying the destination-based cash-flow tax

Auerbach, Alan J. - 2017

Persistent link: https://www.econbiz.de/10011745826

Reform of rules on EU VAT rates : final report

PriceWaterhouseCoopers LLP <London>; Institut für … - 2017

Persistent link: https://www.econbiz.de/10011896279

Demystifying the Destination-Based Cash-Flow Tax

Auerbach, Alan J. - 2017

This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been...

Persistent link: https://www.econbiz.de/10012453832

Demystifying the Destination-Based Cash-Flow Tax

Auerbach, Alan J. - 2017

Persistent link: https://www.econbiz.de/10012946488

On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution

Antoniou, Fabio - 2017

We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...

Persistent link: https://www.econbiz.de/10012965639