Commodity tax competition and industry location under the destination and the origin principle
Year of publication: |
2009
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Authors: | Behrens, Kristian ; Hamilton, Jonathan H. ; Ottaviano, Gianmarco I. P. ; Thisse, Jacques-François |
Published in: |
Regional science & urban economics. - Amsterdam [u.a.] : Elsevier, ISSN 0166-0462, ZDB-ID 191791-2. - Vol. 39.2009, 4, p. 422-433
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Subject: | Verbrauchsteuer | Excise tax | Betriebliche Standortwahl | Firm location choice | Steuerwettbewerb | Tax competition | Steuerharmonisierung | Tax harmonization | Ursprungsregeln | Rules of origin | Bestimmungslandprinzip | Destination principle | Unvollkommener Wettbewerb | Imperfect competition | Steuertheorie | Theory of taxation |
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