Arbeitspapier
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. 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 purchases according to the origin principle enhances tax competition. Cooperation between government eliminates the potential pro-competitive effect of the online retailer: Under both tax treatments, the online retailer weakens tax competition. For a sufficiently low tax rate in the country hosting the online retailer, welfare in the online retailer's home country is higher under the origin principle, while welfare in the other country is higher under the destination principle. For a sufficiently low tax differential between both countries, global welfare is higher under the destination principle.
- Sprache
-
Englisch
- Erschienen in
-
Series: cege Discussion Papers ; No. 265
- 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)
-
University of Göttingen, Center for European, Governance and Economic Development Research (cege)
- (wo)
-
Göttingen
- (wann)
-
2019
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 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
- Arbeitspapier
Beteiligte
- Birg, Laura
- University of Göttingen, Center for European, Governance and Economic Development Research (cege)
Entstanden
- 2019
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