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Umsatzbesteuerung und europäischer Binnenmarkt

Meyding, Bernhard - 1991 - 1. Aufl.

Persistent link: https://www.econbiz.de/10000082165

The impact of sales tax on economic growth in the United States : an ARDL bounds testing approach

Li, J. F.; Lin, Z. X. - In: Applied economics letters 22 (2015) 13/15, pp. 1262-1266

Persistent link: https://www.econbiz.de/10011312702

Wayfair in constitutional perspective : who sets the ground rules of US fiscal federalism?

Stark, Kirk J. - In: National tax journal 74 (2021) 1, pp. 221-256

Persistent link: https://www.econbiz.de/10012548873

Will destination-based taxes be fully exploited when available? : an application to the U.S. commodity tax system

Agrawal, David R.; Mardan, Mohammed - 2018

We develop a tax competition model that allows for the setting of both an origin-based and a destination-based commodity tax rate in the presence of avoidance and evasion. In the presence of evasion, jurisdictions will give cross-border shoppers tax preferential treatment, thus not fully...

Persistent link: https://www.econbiz.de/10011933901