메뉴 건너뛰기




Volumn 103, Issue 4, 2001, Pages 599-623

A simple model of commodity taxation and cross-border shopping

Author keywords

Commodity taxation; Cross border shopping

Indexed keywords


EID: 0035735073     PISSN: 03470520     EISSN: None     Source Type: Journal    
DOI: 10.1111/1467-9442.00262     Document Type: Article
Times cited : (84)

References (19)
  • 2
    • 38249000364 scopus 로고
    • Spatial competition between jurisdictions which tax perfectly competitive retail (or production) centers
    • Braid, R. M. (1993), Spatial Competition between Jurisdictions which Tax Perfectly Competitive Retail (or Production) Centers, Journal of Urban Economics 34, 75-95.
    • (1993) Journal of Urban Economics , vol.34 , pp. 75-95
    • Braid, R.M.1
  • 3
    • 0039987084 scopus 로고    scopus 로고
    • The road to the single European market as seen through the danish retail trade: Cross-border shopping between Denmark and Germay
    • Bygvraa, S. (1998), The Road to the Single European Market as Seen Through the Danish Retail Trade: Cross-border Shopping between Denmark and Germay, International Review of Retail Distribution and Consumer Research 8, 147-164.
    • (1998) International Review of Retail Distribution and Consumer Research , vol.8 , pp. 147-164
    • Bygvraa, S.1
  • 4
    • 38249019070 scopus 로고
    • On pareto-improving tax changes under fiscal competition
    • deCrombrugghe, A. and Tulkens, H. (1990), On Pareto-improving Tax Changes under Fiscal Competition, Journal of Public Economics 41, 335-350.
    • (1990) Journal of Public Economics , vol.41 , pp. 335-350
    • DeCrombrugghe, A.1    Tulkens, H.2
  • 5
  • 6
    • 0003477543 scopus 로고
    • COM(85) 310, Brussels
    • European Communities Commission (1985), Completing the Internal Market, COM(85) 310, Brussels.
    • (1985) Completing the Internal Market
  • 8
    • 0040580123 scopus 로고
    • Transfer pricing under an origin-based VAT system
    • Genser, B. and Schulze, G. (1995), Transfer Pricing under an Origin-based VAT System, Finanzarchiv 22, 227-247.
    • (1995) Finanzarchiv , vol.22 , pp. 227-247
    • Genser, B.1    Schulze, G.2
  • 9
    • 0031279869 scopus 로고    scopus 로고
    • Tax evasion in an open economy: Value-added vs. income taxation
    • Gordon, R. H. and Nielsen, S. B. (1997), Tax Evasion in an Open Economy: Value-added vs. Income Taxation, Journal of Public Economics 66, 173-197.
    • (1997) Journal of Public Economics , vol.66 , pp. 173-197
    • Gordon, R.H.1    Nielsen, S.B.2
  • 10
    • 0002654151 scopus 로고    scopus 로고
    • Tax coordination with different preferences for public goods: Conflict or harmony of interest?
    • Haufler, A. (1996), Tax Coordination with Different Preferences for Public Goods: Conflict or Harmony of Interest? International Tax and Public Finance 3, 5-28.
    • (1996) International Tax and Public Finance , vol.3 , pp. 5-28
    • Haufler, A.1
  • 12
    • 0000123672 scopus 로고
    • Jeux sans frontières: Tax competition and tax coordination when countries differ in size
    • Kanbur, R. and Keen, M. (1993), Jeux Sans Frontières: Tax Competition and Tax Coordination when Countries Differ in Size, American Economic Review 83, 877-892.
    • (1993) American Economic Review , vol.83 , pp. 877-892
    • Kanbur, R.1    Keen, M.2
  • 13
    • 84979407756 scopus 로고
    • The welfare economics of tax coordination in the European community
    • Keen, M. (1993), The Welfare Economics of Tax Coordination in the European Community, Fiscal Studies 14 (2), 15-36.
    • (1993) Fiscal Studies , vol.14 , Issue.2 , pp. 15-36
    • Keen, M.1
  • 14
    • 6244299740 scopus 로고    scopus 로고
    • The future of the value-added tax in the European union
    • Keen, M. and Smith, S. (1996), The Future of the Value-added Tax in the European Union, Economic Policy 23, 373-420.
    • (1996) Economic Policy , vol.23 , pp. 373-420
    • Keen, M.1    Smith, S.2
  • 15
    • 0040580125 scopus 로고
    • Smuggling and optimal commercial policy
    • Kemp, M. (1976), Smuggling and Optimal Commercial Policy, Journal of Public Economics 5, 381-384.
    • (1976) Journal of Public Economics , vol.5 , pp. 381-384
    • Kemp, M.1
  • 16
    • 0000940013 scopus 로고
    • Tax competition in a customs union under destination and origin principles
    • Lockwood, B. (1993), Tax Competition in a Customs Union under Destination and Origin Principles, Journal of Public Economics 53, 141-162.
    • (1993) Journal of Public Economics , vol.53 , pp. 141-162
    • Lockwood, B.1
  • 17
    • 0039864437 scopus 로고
    • Crossing the border: Does commodity tax evasion reduce welfare and can enforcement improve it?
    • Lovely, M. E. (1994), Crossing the Border: Does Commodity Tax Evasion Reduce Welfare and Can Enforcement Improve It? Canadian Journal of Economics 27, 157-174.
    • (1994) Canadian Journal of Economics , vol.27 , pp. 157-174
    • Lovely, M.E.1
  • 18
    • 38249042361 scopus 로고
    • Commodity tax competition between member states of a federation
    • Mintz, J. and Tulkens, H. (1986). Commodity Tax Competition between Member States of a Federation, Journal of Public Economiec 29, 133-172.
    • (1986) Journal of Public Economics , vol.29 , pp. 133-172
    • Mintz, J.1    Tulkens, H.2
  • 19
    • 0001328317 scopus 로고
    • Interstate commidity tax differentials and the distribution of residents
    • Trandel, G. A. (1994), Interstate Commidity Tax Differentials and the Distribution of Residents, Journal of Public Economics 53, 435-457.
    • (1994) Journal of Public Economics , vol.53 , pp. 435-457
    • Trandel, G.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.