International tax law today reflects a consensus reached seventy years ago by the international community as to the appropriate divisions of the income tax base among nations. Assuming two independent and mutually exclusive jurisdictional bases for taxation, source and residence, conflict...

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...