税收竞争、税收协调与电子商务:更正

IF 1.1 4区经济学 Q3 ECONOMICS

Journal of Public Economic Theory Pub Date : 2022-08-21 DOI:10.1111/jpet.12613

Wenming Wang, Hikaru Ogawa

引用次数: 2

摘要

本说明更正了Bacache Beauvallet(2018)中的第7号提案，并表明对电子商务实施基于目的地的税收时，总税收收入高于实施基于原产地的税收时。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Tax competition, tax coordination, and e-commerce: A corrigendum

This note corrects Proposition 7 in Bacache Beauvallet (2018) and shows that total tax revenues are higher when the destination-based taxation is applied to e-commerce than when origin-based taxation is applied.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Journal of Public Economic Theory ECONOMICS-

自引率

36.40%

发文量

期刊介绍： As the official journal of the Association of Public Economic Theory, Journal of Public Economic Theory (JPET) is dedicated to stimulating research in the rapidly growing field of public economics. Submissions are judged on the basis of their creativity and rigor, and the Journal imposes neither upper nor lower boundary on the complexity of the techniques employed. This journal focuses on such topics as public goods, local public goods, club economies, externalities, taxation, growth, public choice, social and public decision making, voting, market failure, regulation, project evaluation, equity, and political systems.