A spatial tax harmonization model

European Economic Review

Volumn 47, Issue 3, 2003, Pages 443-459

  Ohsawa, Yoshiaki ^a  

^a UNIVERSITY OF TSUKUBA   (Japan)

Author keywords

Cross border shoppers; Location; Tax competition; Tax harmonization; VAT rates

Indexed keywords

EUROPEAN UNION; MODELING; TAX SYSTEM; THEORETICAL STUDY;

EID: 0038630555     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0014-2921(01)00148-9     Document Type: Article

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