Horizontal and vertical indirect tax competition: Theory and some evidence from the USA

Journal of Public Economics

Volumn 91, Issue 3-4, 2007, Pages 451-479

  Devereux, M P ^a,b,c   Lockwood, B ^a,c   Redoano, M ^a  

^a UNIVERSITY OF WARWICK   (United Kingdom)

^b IFS ^*  (United Kingdom)

^c CEPR   (United Kingdom)

Author keywords

Cross border shopping; Excise taxes; Smuggling; Tax competition

Indexed keywords

EID: 33847062053     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2006.07.005     Document Type: Article

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