Konferenzbeitrag

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

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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.

Language: Englisch

Bibliographic citation: Series: Beiträge zur Jahrestagung des Vereins für Socialpolitik 2018: Digitale Wirtschaft - Session: Taxation I ; No. A08-V1

Classification: Wirtschaft
Models of Trade with Imperfect Competition and Scale Economies; Fragmentation
Taxation, Subsidies, and Revenue: General
Oligopoly and Other Imperfect Markets

Subject: tax competition
cross-border shopping
online retailer
destination principle
origin principle

Event: Geistige Schöpfung

(who): Birg, Laura

Event: Veröffentlichung

(who): ZBW - Leibniz-Informationszentrum Wirtschaft

(where): Kiel, Hamburg

(when): 2018

Handle: http://hdl.handle.net/10419/181645

Last update: 10.03.2025, 11:42 AM CET

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Object type

Konferenzbeitrag

Associated

Birg, Laura
ZBW - Leibniz-Informationszentrum Wirtschaft

Time of origin

2018

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