Konferenzbeitrag
Cross-border or Online - Tax Competition with Mobile Consumers under Destination and Origin Principle
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 principle, the entry of the online retailer typically enhances tax competition. Cooperation between government reverses this effect. For sufficiently low (high) online shopping costs, welfare in the online retailer’s home country is higher under the origin (destination) principle, while welfare in the other country is higher under the destination (origin) principle. Global welfare is higher under the destination principle.
- Sprache
-
Englisch
- Erschienen in
-
Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2018: Digitale Wirtschaft - Session: Taxation I ; No. A08-V1
- Klassifikation
-
Wirtschaft
Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
Taxation, Subsidies, and Revenue: General
Oligopoly and Other Imperfect Markets
- Thema
-
tax competition
cross-border shopping
online retailer
destination principle
origin principle
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Birg, Laura
- Ereignis
-
Veröffentlichung
- (wer)
-
ZBW - Leibniz-Informationszentrum Wirtschaft
- (wo)
-
Kiel, Hamburg
- (wann)
-
2018
- Handle
- Letzte Aktualisierung
-
11.11.0011, 17:58 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Konferenzbeitrag
Beteiligte
- Birg, Laura
- ZBW - Leibniz-Informationszentrum Wirtschaft
Entstanden
- 2018
Ähnliche Objekte (12)
Cross-border or online: Tax competition with mobile consumers under destination and origin principle
The Gypsies : their origin, continuance, and destination
On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Cross-border tourism: Spain and Portugal, a common destination
County of origin knowledge : insights into consumers' knowledge
Unilateral tax reform under the restricted origin principle
Tacit Collusion under Destination- and Origin-Based Commodity Taxation
Tacit Collusion under Destination - and Origin-Based Commodity Taxation
ODIX : A Rapid Hypotheses Testing System for Origin-Destination Data
From destination- to origin-based consumption taxation: A dynamic CGE analysis
Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment
Trade deflection with transaction costs: The case of restricted origin principle
Cross-border or online: Tax competition with mobile consumers under destination and origin principle
The Gypsies : their origin, continuance, and destination
On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Cross-border tourism: Spain and Portugal, a common destination
County of origin knowledge : insights into consumers' knowledge
Unilateral tax reform under the restricted origin principle
Tacit Collusion under Destination- and Origin-Based Commodity Taxation
Tacit Collusion under Destination - and Origin-Based Commodity Taxation
ODIX : A Rapid Hypotheses Testing System for Origin-Destination Data
From destination- to origin-based consumption taxation: A dynamic CGE analysis
Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment
Trade deflection with transaction costs: The case of restricted origin principle
Cross-border or online: Tax competition with mobile consumers under destination and origin principle
The Gypsies : their origin, continuance, and destination
On the Efficiency of Destination and Origin Commodity Taxation in the Presence of Consumption Generated Cross-Border Pollution
Cross-border tourism: Spain and Portugal, a common destination
County of origin knowledge : insights into consumers' knowledge
Unilateral tax reform under the restricted origin principle
Tacit Collusion under Destination- and Origin-Based Commodity Taxation
Tacit Collusion under Destination - and Origin-Based Commodity Taxation
ODIX : A Rapid Hypotheses Testing System for Origin-Destination Data
From destination- to origin-based consumption taxation: A dynamic CGE analysis
Destination vs. Origin-based Commodity Taxation in Large Open Economies with Unemployment