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Unit Tax versus Ad Valorem Tax: A Tax Competition Model with Cross-border Shopping

Ogawa, Hikaru; Aiura, Hiroshi - 2012

Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. The paper shows that governments endogenously choose ad valorem tax not because of a classic welfare reason, but because it is a good...

Persistent link: https://www.econbiz.de/10011340786

Indirect taxes in a cross-border shopping model: a monopolistic competition approach

Aiura, Hiroshi; Ogawa, Hikaru - In: Journal of economics 128 (2019) 2, pp. 147-175

Persistent link: https://www.econbiz.de/10012216990

Unit tax versus ad valorem tax: A tax competition model with cross-border shopping

Aiura, Hiroshi; Ogawa, Hikaru - In: Journal of public economics 105 (2013), pp. 30-38

Persistent link: https://www.econbiz.de/10010166213

Does e-commerce ease or intensify tax competition? : destination principle vs. origin principle

Aiura, Hiroshi; Ogawa, Hikaru - 2021

Persistent link: https://www.econbiz.de/10013336370

Does e-commerce ease or intensify tax competition? : destination principle versus origin principle

Aiura, Hiroshi; Ogawa, Hikaru - In: International tax and public finance 31 (2024) 3, pp. 702-735

Persistent link: https://www.econbiz.de/10015056390

Unit tax versus ad valorem tax: A tax competition model with cross-border shopping

Aiura, Hiroshi; Ogawa, Hikaru - In: Journal of Public Economics 105 (2013) C, pp. 30-38

Within the framework of spatial tax competition with cross-border shopping, we examine the choice of tax method between ad valorem tax and unit (specific) tax. This study shows that governments endogenously choose the ad valorem tax method not because of a classic welfare reason, but because it...

Persistent link: https://www.econbiz.de/10010736912