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characteristics of both the products and the sellers. We discuss the arguments for the destination principle as the appropriate place-of-taxation … rule for consumption taxation of cross-border trade. We analyze various recent reforms to the Value Added Tax in the …
Persistent link: https://www.econbiz.de/10011522134
proportional taxation increases the cost of self-control, and that this adverse effect is more acute when public pensions become …
Persistent link: https://www.econbiz.de/10010391797
We study the welfare effects of a revenue-neutral green tax reform in a federation. The reform consists of increasing a tax on a polluting input and reducing that on labor income. Households are fully mobile within the federation. Regions are unequally endowed with a nonrenewable natural...
Persistent link: https://www.econbiz.de/10010496890
Persistent link: https://www.econbiz.de/10014289721
Ride-hailing applications create new challenges for governments providing transit services, but also create new opportunities to raise tax revenue. To shed light on the effect of taxing or subsidizing ride-hailing applications, we extend a pseudo-monocentric city model to include multiple...
Persistent link: https://www.econbiz.de/10014228577