Horizontal and Vertical Indirect Tax Competition: Theory and Some Evidence From the USA
Year of publication: |
2004-07
|
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Authors: | Devereux, Michael P. ; Lockwood, Ben ; Redoano, Michela |
Institutions: | C.E.P.R. Discussion Papers |
Subject: | cross-border shopping | excise taxes | smuggling | tax competitions |
Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | Number 4470 |
Classification: | H70 - State and Local Government; Intergovernmental Relations. General ; H71 - State and Local Taxation, Subsidies, and Revenue ; H77 - Intergovernmental Relations; Federalism |
Source: |
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HORIZONTAL AND VERTICAL INDIRECT TAX COMPETITION : THEORY AND SOME EVIDENCE FROM THE USA
Devereux, Michael, (2004)
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Did the Single Market Cause Competition in Excise Taxes? Evidence from EU Countries
Lockwood, Ben, (2008)
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Revenue functions and Dupuit curves for indirect taxes with cross-border shopping
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