avoidance; but, if online firms remit taxes, online sales may put upward pressure on tax rates because internet sales help … enforce destination-based taxes. I find that higher internet penetration generally results in lower municipal tax rates, but … standard deviation increase in internet penetration lowers local sales taxes in large municipalities by 0.15 percentage points …

: The first is the widespread adoption of telephony; the second is the internet. We study the implications of these changes … activity in space. The evidence on internet usage is more speculative, although it goes in the same direction. This empirical …

of a progressive income tax. Second, deferred pension taxation generates a double fairness dilemma in a world with free … these problems, as well as other minor problems in Dutch pension taxation, could be solved by replacing the Netherlands …

the Netherlands also have a strong comparative (dis-) advantage relative to the world. Only a few locations house sectors … advantage patterns for 22 cities and 4 regions for (a selection of) 83 sectors within The Netherlands. Our findings are as …

: The first is the widespread adoption of telephony; the second is the internet. We study the implications of these changes … activity in space. The evidence on internet usage is more speculative, although it goes in the same direction. This empirical …