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   In: Discussion Papers in Economics and Business.
   RePEc:osk:wpaper:2502r2.

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2. Comparative Assessment of E-Commerce Market Development in Poland and EU Countries: A Multi-Dimensional Analysis. (2025). Pyra, Mariusz.
   In: European Research Studies Journal.
   RePEc:ers:journl:v:xxviii:y:2025:i:1:p:431-458.

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3. Does e-commerce ease or intensify tax competition? Destination principle versus origin principle. (2024). Ogawa, Hikaru ; Aiura, Hiroshi.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:31:y:2024:i:3:d:10.1007_s10797-023-09796-8.

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4. Research on Tax Compliance Incentive Effects of Platform Companies from the Perspective of Incomplete Contract – An Empirical Study Based on China. (2024). Shao, Xuefeng ; Chen, Shi.
   In: The AMFITEATRU ECONOMIC journal.
   RePEc:aes:amfeco:v:26:y:2024:i:65:p:330.

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5. The COVID-19 state sales tax windfall. (2023). Seegert, Nathan ; Dean, Phil ; Yang, Mu-Jeung ; Gaulin, Maclean.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:5:d:10.1007_s10797-023-09778-w.

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6. Effects of an ad valorem Web Tax in a Cournot-Nash market for digital advertising. (2023). d'Andria, Diego ; Dandria, Diego.
   In: International Tax and Public Finance.
   RePEc:kap:itaxpf:v:30:y:2023:i:1:d:10.1007_s10797-022-09735-z.

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7. Public finance in the era of the COVID-19 crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
   In: GLO Discussion Paper Series.
   RePEc:zbw:glodps:1176.

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8. Cross-Border Shopping, E-Commerce, and Consumption Tax Revenues in Japan. (2022). Ogawa, Hikaru ; Adachi, Yoshimi.
   In: CIRJE F-Series.
   RePEc:tky:fseres:2022cf1204.

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9. Cross-border e-commerce platform for commodity automatic pricing model based on deep learning. (2022). Guo, Lina.
   In: Electronic Commerce Research.
   RePEc:spr:elcore:v:22:y:2022:i:1:d:10.1007_s10660-020-09449-6.

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10. Public finance in the era of the COVID-19 crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:6:d:10.1007_s10797-022-09769-3.

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11. Who will gain from the South Dakota vs. Wayfair Inc. ruling?. (2022). Lopez, Juan Carlos.
    In: Economics Bulletin.
    RePEc:ebl:ecbull:eb-21-00883.

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12. Public Finance in the Era of the Covid-19 Crisis. (2022). Bütikofer, Aline ; Agrawal, David ; Butikofer, Aline.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_10005.

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13. Does E-Commerce Ease or Intensify Tax Competition? Destination Principle vs. Origin Principle. (2021). Ogawa, Hikaru ; Aiura, Hiroshi.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2021cf1169.

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14. Determinants of Millennials behavior in online shopping – Implications on consumers’ satisfaction and e-business development. (2021). Dabic, Marina ; Karadi, Vesna ; Irovi, Dragana ; ehovi, Damir ; Melovi, Boban.
    In: Technology in Society.
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15. Failure to launch: Measuring the impact of sales tax nexus standards on business activity. (2021). Bruce, Donald ; Beem, Richard.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:201:y:2021:i:c:s0047272721001122.

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16. The Internet as a Tax Haven?. (2021). Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8924.

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17. Taxation of Digital Platforms. (2020). Koethenbuerger, Marko ; Kothenburger, Marko.
    In: EconPol Working Paper.
    RePEc:ces:econwp:_41.

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18. Taxing Goods and Services in a Digital Era. (2020). Fox, William ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_8708.

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19. Will destination-based taxes be fully exploited when available? An application to the U.S. commodity tax system. (2019). Mardan, Mohammed ; Agrawal, David.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:169:y:2019:i:c:p:128-143.

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20. Tax Avoidance through E-Commerce and Cross-Border Shopping. (2019). Harbolt, Benjamin.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7814.

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21. Inferring Tax Compliance from Pass-through: Evidence from Airbnb Tax Enforcement Agreements. (2019). Tremblay, Mark ; Teltser, Keith ; Bibler, Andrew J.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7747.

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22. Will Destination-Based Taxes be Fully Exploited when Available? An Application to the U.S. Commodity Tax System. (2018). Mardan, Mohammed ; Agrawal, David.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7365.

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