Search Results - subject_exact:"Destination principle"

Does e-commerce ease or intensify tax competition? : destination principle versus origin principle

Aiura, Hiroshi; Ogawa, Hikaru - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015056390

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

Show 3 more versions 3

Cross-border or online: Tax competition with mobile consumers under destination and origin principle

Birg, Laura - 2019

Book / Working Paper

Cross-border or online : tax competition with mobile consumers under destination and origin principle

Birg, Laura - 2015 - December 2015

Edition: December 2015

Book / Working Paper

Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle

Birg, Laura - 2018

Book / Working Paper

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

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

Tacit collusion under destination- and origin-based commodity taxation

Haufler, Andreas; Schjelderup, Guttorm - 1999

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 other's home market. If costs of production are...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011543639

Show one more version 1

Tacit Collusion Under Destination- and Origin-Based Commodity Taxation

Haufler, Andreas; Schjelderup, Guttorm - 2021

Book / Working Paper

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

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

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

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

Show one more version 1

Umsatz-/Mehrwertsteuerrechtliches Bestimmungslandprinzip und defizitärer Gesetzesvollzug beim grenzüberschreitenden "elektronischen Geschäftsverkehr" (E-Commerce)

Dürrschmidt, Daniel - 2021

Book / Working Paper

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

Show one more version 1

On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution

Antoniou, Fabio - 2017

Book / Working Paper

On the principles of commodity taxation under interregional externalities

Antoniou, Fabio; Hatzipanayotou, Panos; Michael, Michael S. - 2019

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012041853

Demystifying the destination-based cash-flow tax

Auerbach, Alan J. - 2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011850342

Show 3 more versions 3

Demystifying the destination-based cash-flow tax

Auerbach, Alan J. - 2017

Book / Working Paper

Demystifying the Destination-Based Cash-Flow Tax

Auerbach, Alan J. - 2017

Book / Working Paper

Demystifying the Destination-Based Cash-Flow Tax

Auerbach, Alan J. - 2017

Book / Working Paper

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

Reform of rules on EU VAT rates : final report

2017

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011896279

Indirect tax initiatives and global rebalancing

Li, Chunding; Whalley, John - 2017

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

Corporate income taxes under pressure : why reform is needed and how it can be designed

2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012264135

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011584920

Beiträge zur Besteuerung digitalisierter Geschäftsmodelle

Fritz, Jil - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012261110

Input tax credit and its impact on real estate prices

Singhvi, Abhisek; Narwane, Prabhakar - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013414691

Tax principles and tariff-tax reforms

Fujiwara, Kenji - 2015

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011446924

Show one more version 1

Tax Principles and Tariff-Tax Reforms

Fujiwara, Kenji - 2014

Book / Working Paper

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

Show 2 more versions 2

Consumption Taxation in a Digital World : A Primer

Ligthart, Jenny E. - 2014

Book / Working Paper

Consumption Taxation in a Digital World : A Primer

Ligthart, J.E. - 2004

Book / Working Paper

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

Show one more version 1

Destination-Based Cash Flow Tax : Auswirkungen auf deutsche Unternehmen

Koch, Nadine - 2019

Book / Working Paper

Pareto-improving tariff-tax reforms under imperfect competition

Fujiwara, Kenji - 2014

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010753271

Show 2 more versions 2

Pareto-improving tariff-tax reforms under imperfect competition

Fujiwara, Kenji - 2014

Article

Pareto-improving tariff-tax reforms under imperfect competition

Fujiwara, Kenji - 2013

Book / Working Paper

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

Rebalancing and the Chinese VAT : some numerical simulation results

Li, Chunding - 2012

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015174296

Show one more version 1

Rebalancing and the Chinese VAT : Some Numerical Simulation Results

Li, Chunding - 2011

Book / Working Paper

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

Tax principles and tax harmonization under imperfect competition : a cautionary example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2002

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10001705098

Show 4 more versions 4

Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001

Book / Working Paper

Tax principles and tax harmonization under imperfect competition : a cautionary example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001

Book / Working Paper

Tax principles and tax harmonization under imperfect competition : a cautionary example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001

Book / Working Paper

Tax Principles and Tax Harmonization under Imperfect Competition: A Cautionary Example

Keen, Michael; Lahiri, Sajal; Raimondos-Møller, Pascalis - 2001

Book / Working Paper

Electronic services and VAT jurisdiction rules in the European Union

Lipniewicz, Rafał - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011706608

Tax principles and tariff-tax reforms under international oligopoly

Fujiwara, Kenji - 2016

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011473782

Does indirect tax harmonization deliver pareto improvements in the presence of global public goods?

Karakosta, Ourania; Kotsogiannis, Christos; … - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010274463

Show one more version 1

Does Indirect Tax Harmonization Deliver Pareto Improvements in the Presence of Global Public Goods?

Karakosta, Ourania; Kotsogiannis, Christos; … - 2009

Book / Working Paper

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

Show one more version 1

Border Tax Adjustment an der Schnittstelle von Welthandelsrecht und Klimaschutz vor dem Hintergrund des Europäischen Emissionszertifikatehandels

Ruddigkeit, Dana - 2009

Book / Working Paper

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

Economic integration and the choise of commodity tax base with endogenous market structures

McCracken, Scott; Stähler, Frank - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003450929

Commodity tax competition and industry location under the destination and the origin principle

Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2009

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003871322

Show 3 more versions 3

Commodity tax competition and industry location under the destination- and the origin-principle

Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007

Book / Working Paper

Commodity tax competition and industry-location under the destination- and the origin-principle

Behrens, Kristian; Hamilton, Jonathan H.; Ottaviano, … - 2007

Book / Working Paper

Commodity tax competition and industry location under the destination- and the origin-principle

BEHRENS, Kristian; HAMILTON, Jonathan H.; OTTAVIANO, … - 2007

Book / Working Paper

Foreign vs. domestic outsourcing: Does VAT taxation of intermediate commodities under destination and origin principles matter?

Bognetti, Giuseppe; SANTONI, MICHELE - 2007

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009324389

Commodity Tax Competition and Industry Location Under the Destination- and the Origin-Principle

Behrens, Kristian; Ottaviano, Gianmarco I. P.; … - 2007

We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes. We investigate the impacts of non-cooperative tax setting, as well as of tax harmonization and changes in the tax principle, in both the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014224947