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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
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