메뉴 건너뛰기




Volumn 53, Issue 4 PART 1, 2000, Pages 801-824

The determinants of cross border shopping: Implications for tax revenues and institutional change

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0039847633     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2000.4.01     Document Type: Article
Times cited : (38)

References (18)
  • 1
    • 0041051341 scopus 로고
    • Targets for reducing inflation: Further operational and measurement considerations
    • September
    • Bank of Canada. "Targets for Reducing Inflation: Further Operational and Measurement Considerations." Bank of Canada Review (September, 1991): 3-26.
    • (1991) Bank of Canada Review , pp. 3-26
  • 2
    • 0039864441 scopus 로고
    • Border taxes, cross-border shopping, and the incidence of the GST
    • December
    • Boisvert, Michelle, and Wayne Thirsk. "Border Taxes, Cross-Border Shopping, and the Incidence of the GST." Canadian Tax Journal 42 No. 6 (December, 1994): 1276-93.
    • (1994) Canadian Tax Journal , vol.42 , Issue.6 , pp. 1276-1293
    • Boisvert, M.1    Thirsk, W.2
  • 3
    • 0040457327 scopus 로고
    • The allocation of indirect taxes and subsidies to components of final expenditure
    • Statistics Canada Catalogue 13-001
    • Clancy, D., and P. Smith. "The Allocation of Indirect Taxes and Subsidies to Components of Final Expenditure." National Income and Expenditure Accounts 39 No. 1. Statistics Canada Catalogue 13-001, 1991: xxxiii-liii.
    • (1991) National Income and Expenditure Accounts , vol.39 , Issue.1
    • Clancy, D.1    Smith, P.2
  • 4
    • 0039272732 scopus 로고
    • Cross-border trips and spending by canadians in the United States: 1971-1991
    • October
    • Di Matteo, Livio. "Cross-border Trips and Spending by Canadians in the United States: 1971-1991." Canadian Business Economics 3 No. 4 (October, 1993): 51-61.
    • (1993) Canadian Business Economics , vol.3 , Issue.4 , pp. 51-61
    • Di Matteo, L.1
  • 5
    • 0041051339 scopus 로고
    • On the economics of regulated early closing hours: Some evidence from Canada
    • August
    • Ferris, J. Stephen. "On the Economics of Regulated Early Closing Hours: Some Evidence from Canada." Applied Economics 23 No. 8 (August, 1991): 1393-400.
    • (1991) Applied Economics , vol.23 , Issue.8 , pp. 1393-1400
    • Ferris, J.S.1
  • 7
    • 0000123672 scopus 로고
    • Jeux sans frontières: Tax competition and tax coordination when countries differ in size
    • September
    • Kanbur, Ravi, and Michael Keen. "Jeux Sans Frontières: Tax Competition and Tax Coordination When Countries Differ in Size." American Economic Review 83 No. 4 (September, 1993): 877-93.
    • (1993) American Economic Review , vol.83 , Issue.4 , pp. 877-893
    • Kanbur, R.1    Keen, M.2
  • 8
    • 0041051338 scopus 로고
    • Cross-border shopping - Trends and measurement issues
    • December
    • Kemp, Katharine. "Cross-Border Shopping - Trends and Measurement Issues." Canadian Economic Observer 11-010 (December, 1992): 5.1-5.13.
    • (1992) Canadian Economic Observer , vol.11 , Issue.10 , pp. 51-513
    • Kemp, K.1
  • 9
    • 0041051337 scopus 로고
    • Exchange rate fundamentals and the Canadian dollar
    • Spring
    • Lafrance, Robert, and Simon Van Norden. "Exchange Rate Fundamentals and the Canadian Dollar." Bank of Canada Review (Spring, 1995): 17-32.
    • (1995) Bank of Canada Review , pp. 17-32
    • Lafrance, R.1    Van Norden, S.2
  • 10
    • 0039864437 scopus 로고
    • Crossing the border: Does commodity tax evasion reduce welfare and can enforcement improve it?
    • February
    • Lovely, Mary E. "Crossing the Border: Does Commodity Tax Evasion Reduce Welfare and Can Enforcement Improve It?" Canadian Journal of Economics 27 No. 1 (February, 1994): 157-74.
    • (1994) Canadian Journal of Economics , vol.27 , Issue.1 , pp. 157-174
    • Lovely, M.E.1
  • 11
    • 84970174037 scopus 로고
    • Optimal commodity taxation with costly noncompliance
    • January
    • Lovely, Mary E. "Optimal Commodity Taxation with Costly Noncompliance." Public Finance Quarterly 23 No. 1 (January, 1995): 115-30.
    • (1995) Public Finance Quarterly , vol.23 , Issue.1 , pp. 115-130
    • Lovely, M.E.1
  • 12
    • 38249042361 scopus 로고
    • Commodity tax competition between member states of a federation
    • March
    • Mintz, Jack, and Henry Tulkens. "Commodity Tax Competition between Member States of a Federation." Journal of Public Economics 29 No. 2 (March, 1986): 133-72.
    • (1986) Journal of Public Economics , vol.29 , Issue.2 , pp. 133-172
    • Mintz, J.1    Tulkens, H.2
  • 13
    • 0039272728 scopus 로고    scopus 로고
    • The W. Irwin gillespie round table on public policy II. Payroll taxes: Pros and cons; ups and downs
    • September
    • Robson, William, and William Scarth. "The W. Irwin Gillespie Round Table on Public Policy II. Payroll Taxes: Pros and Cons; Ups and Downs." Canadian Public Policy 24 No. 3 (September, 1998): 379-401.
    • (1998) Canadian Public Policy , vol.24 , Issue.3 , pp. 379-401
    • Robson, W.1    Scarth, W.2
  • 14
    • 68349117306 scopus 로고
    • On the incidence of the manufacturer's sales tax and the goods and services tax
    • December
    • Ruggeri, Guiseppe C., and Kelly Bluck. "On the Incidence of the Manufacturer's Sales Tax and the Goods and Services Tax." Canadian Public Policy 24 No. 4 (December,1990): 359-73.
    • (1990) Canadian Public Policy , vol.24 , Issue.4 , pp. 359-373
    • Ruggeri, G.C.1    Bluck, K.2
  • 15
    • 0001145250 scopus 로고
    • Smuggling, camouflaging, and market structure
    • August
    • Thursby, Marie, Richard Jensen, and Jerry Thursby. "Smuggling, Camouflaging, and Market Structure." Quarterly Journal of Economics 106 No. 3 (August, 1991): 789-814.
    • (1991) Quarterly Journal of Economics , vol.106 , Issue.3 , pp. 789-814
    • Thursby, M.1    Jensen, R.2    Thursby, J.3
  • 16
    • 38249010044 scopus 로고
    • Evading the use tax on cross-border sales: Pricing and welfare effects
    • December
    • Trandel, Gregory. "Evading the Use Tax on Cross-Border Sales: Pricing and Welfare Effects." Journal of Public Economics 49 No. 3 (December, 1992): 313-31.
    • (1992) Journal of Public Economics , vol.49 , Issue.3 , pp. 313-331
    • Trandel, G.1
  • 17
    • 0001328317 scopus 로고
    • Interstate commodity differentials and the distribution of residents
    • March
    • Trandel, Gregory. "Interstate Commodity Differentials and the Distribution of Residents." Journal of Public Economics 53 No. 3 (March, 1994): 435-57.
    • (1994) Journal of Public Economics , vol.53 , Issue.3 , pp. 435-457
    • Trandel, G.1
  • 18
    • 0032420044 scopus 로고    scopus 로고
    • Domestic price, (expected) foreign price, and travel by Canadians in the United States
    • November
    • Vilasuso, Jon and Fredric Menz. "Domestic Price, (Expected) Foreign Price, and Travel by Canadians in the United States." Canadian Journal of Economics 31 No. 5 (November, 1998): 1139-53.
    • (1998) Canadian Journal of Economics , vol.31 , Issue.5 , pp. 1139-1153
    • Vilasuso, J.1    Menz, F.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.