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

Wenming Wang and Hikaru Ogawa

Journal of Public Economic Theory, 2022, vol. 24, issue 6, 1591-1592

Abstract: 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.

Date: 2022
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