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This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. If taxation for online purchases follows the destination principle, the entry of the online retailer mitigates tax competition; if taxation for online purchases follows the origin principle, the...
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The purpose of the present study is to investigate the effect of Korean image and culture content preference on Mongolian customers. In addition, it has been investigated if the favorability of Korean culture contents had a positive effect on the national image. The Korean economy image,...
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This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online...
Persistent link: https://www.econbiz.de/10011986011
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