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...

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...

With the development of e-commerce and smartphones, consumers can use a variety of shopping modes (i.e., showrooming, webrooming, and completely offline/online shopping), each of which provides specific advantages in terms of price, assortment, service, etc. Using a great variety of these...