Devereux, Michael B. (contributor); … - 2004 - [Elektronische Ressource]
DEPARTMENT OF ECONOMICS
Horizontal and Vertical Indirect Tax Competition:
Theory and Some Evidence from the USA
∗
M …, smuggling
JEL Classification Numbers: H70,H71,H77
* We would like to thank participants at the UK Public Economics conference
in … of Economics, University of Warwick,
Coventry, CV4 7AL, UK. Email: b.lockwood@warwick.ac.uk
1. Introduction
This paper …