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  • Search: subject_exact:"Destination principle"
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Year of publication
Subject
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Destination principle 114 Bestimmungslandprinzip 110 Rules of origin 60 Ursprungsregeln 60 Theorie 59 Theory 58 Verbrauchsteuer 51 Excise tax 50 Steuerharmonisierung 41 Tax harmonization 40 Umsatzsteuer 35 Sales tax 34 Steuerwettbewerb 29 Tax competition 29 destination principle 28 origin principle 24 EU countries 18 EU-Staaten 18 EU tax law 16 EU-Steuerrecht 16 Indirect taxation 14 Indirekte Besteuerung 14 Imperfect competition 13 Unvollkommener Wettbewerb 13 Duopoly 11 Electronic Commerce 11 International tax law 11 Internationales Steuerrecht 11 Duopol 10 Steuerwirkung 10 Tax effects 10 Welt 10 World 10 E-commerce 9 commodity taxation 8 Betriebliche Standortwahl 7 Deutschland 7 Firm location choice 7 Germany 7 Origin principle 7
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Online availability
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Free 56 Undetermined 17
Type of publication
All
Book / Working Paper 84 Article 53
Type of publication (narrower categories)
All
Article in journal 43 Aufsatz in Zeitschrift 43 Graue Literatur 40 Non-commercial literature 40 Working Paper 39 Arbeitspapier 35 Hochschulschrift 6 Aufsatz im Buch 5 Book section 5 Thesis 3 Aufsatzsammlung 2 Amtliche Publikation 1 Amtsdruckschrift 1 Collection of articles of several authors 1 Collection of articles written by one author 1 Conference Paper 1 Fallstudiensammlung 1 Government document 1 Konferenzschrift 1 Sammelwerk 1 Sammlung 1
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Language
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English 106 German 18 Undetermined 13 Spanish 1
Author
All
Keen, Michael 14 Haufler, Andreas 10 Lahiri, Sajal 9 Schjelderup, Guttorm 8 Behrens, Kristian 7 Fujiwara, Kenji 7 Thisse, Jacques-François 7 Genser, Bernd 6 Hamilton, Jonathan H. 6 Ottaviano, Gianmarco I. P. 6 Raimondos-Møller, Pascalis 6 Karakosta, Ourania 5 Kotsogiannis, Christos 5 Lopez-Garcia, Miguel-Angel 5 López-García, Miguel-Ángel 5 Whalley, John 5 Antoniou, Fabio 4 Auerbach, Alan J. 4 Birg, Laura 4 Eggert, Wolfgang 4 Hatzipanayotou, Panos 4 Kotsogiannēs, Chrēstos 4 Li, Chunding 4 Lockwood, Ben 4 Michael, Michael S. 4 Parsche, Rüdiger 4 Tsakiris, Nikos 4 Ligthart, Jenny E. 3 McLure, Charles E. 3 Moriconi, Simone 3 Nam, Chang-woon 3 Satō, Yasuhiro 3 Aiura, Hiroshi 2 Bird, Richard M. 2 Cnossen, Sijbren 2 Danwerth, Markus 2 Dürrschmidt, Daniel 2 Gebauer, Andrea 2 Gendron, Pierre-Pascal 2 Klemm, Alexander 2
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Institution
All
CESifo 2 Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 2 National Bureau of Economic Research 2 School of Economics, Kwansei Gakuin University 2 Business School, University of Exeter 1 C.E.P.R. Discussion Papers 1 CASE - Centrum Analiz Społeczno-Ekonomicznych 1 Dipartimento di Economia, Management e Metodi Quantitativi (DEMM), Università degli Studi di Milano 1 Institut de Recherche Économique et Sociale (IRES), École des Sciences Économiques de Louvain 1 Institut für Höhere Studien 1 Instituto de Economía <Barcelona> 1 Institutt for Samfunnsøkonomi <Bergen, Norwegen> 1 Panepistēmio Kypru / Department of Economics 1 PriceWaterhouseCoopers LLP <London> 1 Tilburg University, Center for Economic Research 1 Wirtschaftswissenschaftliche Fakultät, Friedrich-Schiller-Universität Jena 1
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Published in...
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International tax and public finance 14 CESifo working papers 4 Discussion paper / Centre for Economic Policy Research 4 CESifo Working Paper 3 CESifo Working Paper Series 3 International Tax and Public Finance 3 Journal of public economic theory 3 Journal of public economics 3 Beiträge zum transnationalen Wirtschaftsrecht 2 BestMasters 2 CESifo working papers : the international platform of Ludwig-Maximilians University's Center for Economic Studies and the Ifo Institute 2 CORE Discussion Paper 2 CORE Discussion Papers 2 CORE discussion papers : DP 2 Cege discussion paper 2 CoFE discussion papers 2 Discussion Paper Series / School of Economics, Kwansei Gakuin University 2 Discussion paper series / Zentrum für Finanzen und Ökonometrie, Universität Konstanz 2 Europäische Hochschulschriften / 5 2 FinanzArchiv : European journal of public finance 2 Institut Finanzen und Steuern : ifst 2 Journal of international economics 2 NBER Working Paper 2 NBER working paper series 2 Swedish economic policy review 2 Working paper / National Bureau of Economic Research, Inc. 2 Aktuelle Fragen der Unternehmensbesteuerung : [aktuelles zum UmwSt-Erlass 2011] 1 Annales Universitatis Mariae Curie-Skłodowska 1 Aussenwirtschaft : schweizerische Zeitschrift für internationale Wirtschaftsbeziehungen ; the Swiss review of international economic relations 1 Australian economic papers 1 BRZ : Zeitschrift für Bilanzierung und Rechnungswesen ; Monatszeitschrift für die betriebliche Praxis 1 Beiträge zur Jahrestagung des Vereins für Socialpolitik 2018: Digitale Wirtschaft - Session: Taxation I 1 Brookings papers on economic activity : BPEA 1 CEPR Discussion Papers 1 CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute 1 CESifo forum : a bi-monthly journal on European economic issues 1 CIRJE discussion papers / F series 1 China economic review : an international journal 1 Discussion Paper / Tilburg University, Center for Economic Research 1 Discussion Papers (ECON - Département des Sciences Economiques) 1
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ECONIS (ZBW) 115 RePEc 17 EconStor 5
Showing 1 - 50 of 137
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Does e-commerce ease or intensify tax competition? : destination principle versus origin principle
Aiura, Hiroshi; Ogawa, Hikaru - In: International tax and public finance 31 (2024) 3, pp. 702-735
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056390
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Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2019 - Revised Version March 2019
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011986011
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Is the shift to taxation at the point of destination inexorable?
Andrew, Matt; Collier, Richard - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013284081
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Corporate Income Taxes under Pressure : Why Reform Is Needed and How It Could Be Designed
Mooij, Ruud A. - 2021
The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014410699
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The law and policy of VAT tourist tax refund schemes : a comparative analysis
Wang, Tingting; Stewart, Miranda - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012666722
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Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden „elektronischen Geschäftsverkehr“ (E-Commerce)
Dürrschmidt, Daniel - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015201218
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Tax Principles and Tax Harmonization Under Imperfect Competition : A Cautionary Example
Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2021
This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013320874
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Tacit Collusion Under Destination- and Origin-Based Commodity Taxation
Haufler, Andreas; Schjelderup, Guttorm - 2021
The paper employs a standard model of dynamic price competition to study how international principles of value-added taxation affect the stability of collusive agreements when producers in an international duopoly agree not to export into each others's home market and tax rates differ across...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013321086
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Does e-commerce ease or intensify tax competition? : destination principle vs. origin principle
Aiura, Hiroshi; Ogawa, Hikaru - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013336370
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On the efficiency of destination and origin commodity taxation in the presence of consumption generated cross-border pollution
Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - 2016
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011569572
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Cross-border or online : tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2015 - December 2015
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. If taxation for online purchases follows the destination principle, the entry of the online retailer mitigates tax competition; if taxation for online purchases follows the origin principle, the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011407755
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Cover Image
Cross-border or online: Tax competition with mobile consumers under destination and origin principle
Birg, Laura - 2019
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. Under non-cooperative Leviathan governments, tax treatment of online purchases according to the destination principle mitigates tax competition; tax treatment of online purchases of online...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011985450
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On the principles of commodity taxation under interregional externalities
Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - Panepistēmio Kypru / Department of Economics - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012041853
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Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle
Birg, Laura - 2018
This paper studies the effect of an online retailer on spatial tax competition with mobile consumers. If taxation for online purchases follows the destination principle, in many cases, the entry of the online retailer mitigates tax competition. If taxation for online purchases follows the origin...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011892150
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Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden "elektronischen Geschäftsverkehr" (E-Commerce)
Dürrschmidt, Daniel - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012627461
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Corporate income taxes under pressure : why reform is needed and how it can be designed
Mooij, Ruud A. de (ed.); Klemm, Alexander (ed.);  … - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012264135
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On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Antoniou, Fabio - 2017
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012965639
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Demystifying the Destination-Based Cash-Flow Tax
Auerbach, Alan J. - 2017
This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012946488
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Reform of rules on EU VAT rates : final report
PriceWaterhouseCoopers LLP <London>; Institut für … - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011896279
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Demystifying the destination-based cash-flow tax
Auerbach, Alan J. - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011745826
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Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective
Liesegang, Caterina - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012197647
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Demystifying the Destination-Based Cash-Flow Tax
Auerbach, Alan J. - 2017
This paper describes the Destination-Based Cash-Flow Tax (DBCFT), as proposed in 2016 by Republicans in the US House of Representatives, and its potential economic effects. As a new approach and a major departure from the existing business tax system, the DBCFT and its motivation have been...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012453832
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Indirect tax initiatives and global rebalancing
Li, Chunding; Whalley, John - In: CESifo economic studies : CESifo, a joint initiative of … 63 (2017) 1, pp. 24-44
This paper discusses how joint cross country indirect tax initiatives can be used to achieve global rebalancing. We suggest that if China and Germany (as major surplus countries) switch their present VAT systems from a destination principle to an origin principle, and the US (as the major...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011778747
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On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - 2016
We combine consumption generated cross-border pollution and public pollution abatement in a theoretical framework to examine the efficiency of the destination and origin principles of commodity taxation. The key result of our study is that with public pollution abatement, the non-cooperative...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011584920
Saved in:
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Beiträge zur Besteuerung digitalisierter Geschäftsmodelle
Fritz, Jil - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012261110
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Input tax credit and its impact on real estate prices
Singhvi, Abhisek; Narwane, Prabhakar - In: Vision : journal of Indian taxation 7 (2020) 2, pp. 69-82
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013414691
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Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Koch, Nadine - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011949475
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Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen
Koch, Nadine - 2019
Nadine Koch legt ihrer Untersuchung den Vorschlag zugrunde, die Unternehmensbesteuerung am Konzept einer Destination-Based Cash Flow Tax (DBCFT) mit Spezifikation eines Grenzsteuerausgleichs auszurichten und analysiert die Auswirkungen bei einer unilateralen Implementierung in einem Drittland....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012401743
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Tax Principles and Tariff-Tax Reforms
Fujiwara, Kenji - School of Economics, Kwansei Gakuin University - 2014
This paper develops a two-country general equilibrium model to examine the welfare effect of tariff-tax reforms that fix the world price. We show that this reform improves welfare if an origin tax is adjusted, but that it reduces welfare if a destination tax is used. Moreover, this result is...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010902092
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Consumption Taxation in a Digital World : A Primer
Ligthart, Jenny E. - 2014
The paper reviews the economic and administrative issues that arise in the taxation of electronic commerce; addresses how best to meet the criteria of an ideal tax system; and examines recent policy developments. It is argued that destination-based taxation - as is presently the norm for goods...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014028633
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Pareto-improving tariff-tax reforms under imperfect competition
Fujiwara, Kenji - School of Economics, Kwansei Gakuin University - 2013
Constructing a duopoly model with non-constant marginal costs and a strict Pareto criterion, this paper examines welfare effects of world-price-fixing tariff reductions accompanied by adjustments of a domestic tax. If a destination-based consumption tax is used, this reform achieves a strict...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010711099
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Demystifying the destination-based cash-flow tax
Auerbach, Alan J. - In: Brookings papers on economic activity : BPEA (2017) 2, pp. 409-432
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011850342
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Rebalancing and the Chinese VAT : Some Numerical Simulation Results
Li, Chunding - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle. With the tax on exports exceeding that no longer...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012461971
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Rebalancing and the Chinese Vat : Some Numerical Simulation Results
Chunding, Li - 2011
This paper presents numerical simulation results that suggest that China can both reduce its trade imbalance and receive welfare benefits by switching the value added tax (VAT) regime from the current destination principle to an origin principle. With the tax on exports exceeding that no longer...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013131504
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Electronic services and VAT jurisdiction rules in the European Union
Lipniewicz, Rafał - In: Annales Universitatis Mariae Curie-Skłodowska 50 (2016) 1, pp. 643-650
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011706608
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Tax principles and tariff-tax reforms under international oligopoly
Fujiwara, Kenji - In: Journal of public economic theory 18 (2016) 1, pp. 84-98
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011473782
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International Commodity Taxation in the Presence of Unemployment
Moriconi, Simone; Satō, Yasuhiro - 2010
This paper analyses the effect of consumption taxes on unemployment in presence of wage rigidity and compares non-cooperative tax setting under the destination and origin principle of commodity taxation. We show that, in a two country economy, consumption taxes negatively affect domestic...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014054647
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Tax principles and tax harmonization under imperfect competition : a cautionary example
Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001
This paper shows that under imperfect competition the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011399321
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Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?
Karakosta, Ourania; Kotsogiannis, Christos; … - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010274463
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Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?
Karakosta, Ourania; Kotsogiannis, Christos; … - CESifo - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10004979404
Saved in:
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Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - 2009
This paper identifies conditions under which, starting from any tax distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003850162
Saved in:
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Border Tax Adjustment an der Schnittstelle von Welthandelsrecht und Klimaschutz vor dem Hintergrund des Europäischen Emissionszertifikatehandels
Ruddigkeit, Dana - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003875603
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Border Tax Adjustment an der Schnittstelle von Welthandelsrecht und Klimaschutz vor dem Hintergrund des Europäischen Emissionszertifikatehandels
Ruddigkeit, Dana - 2009
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015209061
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Tax principles and tariff-tax reforms
Fujiwara, Kenji - In: FinanzArchiv : European journal of public finance 71 (2015) 3, pp. 360-370
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011446924
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Indirect tax harmonization and global public goods
Karakosta, Ourania; Kotsogiannis, Christos; … - In: International Tax and Public Finance 21 (2014) 1, pp. 29-49
This paper identifies conditions under which, starting from any tax-distorting equilibrium, destination- and origin-based indirect tax-harmonizing reforms are potentially Pareto improving in the presence of global public goods. The first condition (unrequited transfers between governments)...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010865751
Saved in:
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Pareto-improving tariff-tax reforms under imperfect competition
Fujiwara, Kenji - In: International Review of Economics & Finance 31 (2014) C, pp. 12-20
Constructing a duopoly model with non-constant marginal costs and a strict Pareto criterion, this paper examines welfare effects of world-price-fixing tariff reductions accompanied by adjustments of a domestic tax. If a destination-based consumption tax is used, this reform achieves a strict...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010753271
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Indirect tax harmonization and global public goods
Karakosta, Ourania; Kotsogiannēs, Chrēstos; … - In: International tax and public finance 21 (2014) 1, pp. 29-49
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010343494
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Pareto-improving tariff-tax reforms under imperfect competition
Fujiwara, Kenji - In: International review of economics & finance : IREF 31 (2014), pp. 12-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010490452
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Tax principles and coordination of trade and domestic policies under imperfect competition
Fujiwara, Kenji - In: Australian economic papers 53 (2014) 1/2, pp. 29-40
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010493680
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Consumption Taxation in a Digital World : A Primer
Ligthart, Jenny E. - 2014
At present, destination-based taxation of goods is the international norm. It is technically difficult, however, to implement destination-based taxation of digital products and intangible services sold over the Internet, reflecting the difficulty of determining the location of the buyer and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014063993
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