create a website

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.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 45

References cited by this document

Cocites: 27

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Taxing Cross-Border Online Sales for Pareto Improvement in Tax Revenue. (2024). Ogawa, Hikaru ; Tsuchiya, Ryota.
    In: CIRJE F-Series.
    RePEc:tky:fseres:2024cf1235.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Agrawal, D. R. (2016). Local fiscal competition: An application to sales taxation with multiple federations. Journal of Urban Economics, 91, 122–138.

  2. Agrawal, D. R. (2021). The Internet as a tax haven. American Economic Journal: Economic Policy, 13, 1–35.

  3. Agrawal, D. R., & Fox, W. F. (2017). Taxes in an e-commerce generation. International Tax and Public Finance, 24, 903–926.

  4. Agrawal, D. R., & Fox, W. F. (2021). Taxing goods and services in a Digital Era. National Tax Journal, 74, 257–301.

  5. Agrawal, D. R., & Mardan, M. (2019). Will destination-based taxes be fully exploited when available? An application to the US commodity tax system. Journal of Public Economics, 169, 128–143.

  6. Agrawal, D. R., & Shybalkina, I. (2023). Online shopping can redistribute local tax revenue from urban to rural America. Journal of Public Economics, 219, 104818.

  7. Agrawal, D. R., & Wildasin, D. E. (2020). Technology and tax systems. Journal of Public Economics, 185, 104082.
    Paper not yet in RePEc: Add citation now
  8. Agrawal, D. R., Hoyt, W. H., & Wilson, J. D. (2022). Local policy choice: Theory and empirics. Journal of Economic Literature, 60(4), 1378–1455.

  9. Aiura, H., & Ogawa, H. (2013). Unit tax versus ad valorem tax: A tax competition model with cross-border shopping. Journal of Public Economics, 105, 30–38.
    Paper not yet in RePEc: Add citation now
  10. Aiura, H., & Ogawa, H. (2019). Indirect taxes in a cross-border shopping model: A monopolistic competition approach. Journal of Economics, 128, 147–175.

  11. Aiura, H., & Ogawa, H. (2021). Does e-commerce ease or intensify tax competition? Destination principle vs. origin principle. CIRJE-F-1169, University of Tokyo.
    Paper not yet in RePEc: Add citation now
  12. Alm, J., & Melnik, M. I. (2005). Sales taxes and the decision to purchase online. Public Finance Review, 33, 184–212.

  13. Antoniou, F., Hatzipanayotou, P., & Tsakiris, N. (2019). Destination-based versus origin-based commodity taxation in large open economies with unemployment. Economica, 86, 67–86.
    Paper not yet in RePEc: Add citation now
  14. Antoniou, F., Hatzipanayotou, P., Michael, M. S., & Tsakiris, N. (2022). Tax competition in the presence of environmental spillovers. International Tax and Public Finance, 29, 600–626.

  15. Bacache-Beauvallet, M. (2018). Tax competition, tax coordination, and e-commerce. Journal of Public Economic Theory, 20, 100–117.
    Paper not yet in RePEc: Add citation now
  16. Ballard, C. L., & Lee, L. (2007). Internet purchases, cross-border shopping, and sales taxes. National Tax Journal, 60, 711–725.

  17. Beem, R., & Bruce, D. (2021). Failure to launch: Measuring the impact of sales tax nexus standards on business activity. Journal of Public Economics, 201, 104476.

  18. Birg, L. (2019). Cross-border or online: Tax competition with mobile consumers under destination and origin principle. University of Göttingen working papers in economics 265.

  19. Bruce, D., & Fox, W. F. (2000). E-commerce in the context of declining state sales tax bases. National Tax Journal, 53, 1373–1388.

  20. Bruce, D., Fox, W. F., & Luna, L. (2009). State and local government sales tax revenue losses from electronic commerce. State Tax Notes, 52, 537–558.
    Paper not yet in RePEc: Add citation now
  21. Cavallo, A. (2017). Are online and offline prices similar? Evidence from large multi-channel retailers. American Economic Review, 107, 283–303.

  22. Devereux, M. P., Lockwood, B., & Redoano, M. (2007). Horizontal and vertical indirect tax competition: Theory and some evidence from the USA. Journal of Public Economics, 91, 451–479.

  23. Devereux, M. P., Lockwood, B., & Redoano, M. (2008). Do countries compete over corporate tax rates? Journal of Public Economics, 92, 1210–1235.

  24. Einav, L., Knoepe, D., Levin, J., & Sundaresan, N. (2014). Sales taxes and Internet commerce. American Economic Review, 104, 1–26.

  25. Ellison, G., & Ellison, S. F. (2009). Tax sensitivity and home state preferences in internet purchasing. American Economic Journal: Economic Policy, 1, 53–71.

  26. Fox, W. F., Hargaden, E. P., & Luna, L. (2022). Statutory incidence and sales tax compliance: Evidence from Wayfair. Journal of Public Economics, 213, 104716.

  27. Genser, B. (1996). Generalized equivalence property of the mixed International VAT regime. Scandinavian Journal of Economics, 98, 253–262.
    Paper not yet in RePEc: Add citation now
  28. Goolsbee, A. D., Lovenheim, M. F., & Slemrod, J. (2010). Playing with fire: Cigarettes, taxes and competition from the Internet. American Economic Journal: Economic Policy, 2, 131–154.

  29. Gutuza, T. (2010). Tax and e-commerce: Where is the source. South African Law Journal, 127, 328–338.
    Paper not yet in RePEc: Add citation now
  30. Hashimzade, N., Khodavaisi, H., & Myles, G. D. (2011). Country characteristics and preferences over tax principles. International Tax and Public Finance, 18, 214–232.

  31. Haufler, A., & Pflüger, M. (2004). International commodity taxation under monopolistic competition. Journal of Public Economic Theory, 6, 445–470.

  32. Haufler, A., Schjelderup, G., & Stähler, F. (2005). Barriers to trade and imperfect competition: The choice of commodity tax base. International Tax and Public Finance, 12, 281–300.

  33. Hotelling, H. (1929). Stability in competition. Economic Journal, 39, 41–57.
    Paper not yet in RePEc: Add citation now
  34. Kanbur, R., & Keen, M. (1993). Jeux sans frontieres: Tax competition and tax coordination when countries differ in size. American Economic Review, 83, 877–892.

  35. Keen, M., & Lahiri, S. (1998). Comparison between the destination and origin principles under imperfect competition. Journal of International Economics, 45, 323–350.
    Paper not yet in RePEc: Add citation now
  36. Lockwood, B. (2001). Tax competition and tax coordination under destination and origin principles: A synthesis. Journal of Public Economics, 81, 279–319.
    Paper not yet in RePEc: Add citation now
  37. Lockwood, B., de Meza, D., & Myles, G. (1995). On the European Union VAT proposals: The superiority of origin over destination taxation. Fiscal Studies, 16, 1–18.

  38. Lockwood, B., De Meza, D., & Myles, G. D. (1994a). When are origin and destination regimes equivalent? International Tax and Public Finance, 1, 5–24.

  39. Lockwood, B., de Meza, D., & Myles, G. D. (1994b). The equivalence between destination and non-reciprocal restricted origin tax regimes. Scandinavian Journal of Economics, 96, 311–328.
    Paper not yet in RePEc: Add citation now
  40. Miyatake, K., Nemoto, T., Nakahara, S., & Hayashi, K. (2016). Reduction in consumers’ purchasing cost by online shopping. Transportation Research Procedia, 12, 656–666.
    Paper not yet in RePEc: Add citation now
  41. Nielsen, S. B. (2001). A simple model of commodity taxation and cross-border shopping. Scandinavian Journal of Economics, 103, 599–623.
    Paper not yet in RePEc: Add citation now
  42. OECD. (2001). Consumption tax aspects of electronic commerce: A report from Working Party No. 9 on consumption taxes to the Committee on Fiscal Affairs. http://www.oecd.org/tax/consumption/2673667.pdf .
    Paper not yet in RePEc: Add citation now
  43. Smith, M. D., & Brynjolfsson, E. (2001). Consumer decision-making at an Internet shopbot: Brand still matters. Journal of Industrial Economics, 49, 541–558.

  44. Trandel, G. A. (1994). Interstate commodity tax differentials and the distribution of residents. Journal of Public Economics, 53, 435–457.

  45. Wang, W., & Ogawa, H. (2022). Tax competition, tax coordination, and e-commerce: A corrigendum. Journal of Public Economic Theory, 24, 1591–1592.

Cocites

Documents in RePEc which have cited the same bibliography

  1. Identification of spatial spillovers: Do’s and donts. (2025). Debarsy, Nicolas ; le Gallo, Julie.
    In: Post-Print.
    RePEc:hal:journl:hal-04549691.

    Full description at Econpapers || Download paper

  2. Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence. (2024). Veuger, Stan ; Clemens, Jeffrey.
    In: NBER Chapters.
    RePEc:nbr:nberch:14804.

    Full description at Econpapers || Download paper

  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.

    Full description at Econpapers || Download paper

  4. Why are grocery foods taxed in the United States? Theory and spatial evidence from multilevel government interactions. (2024). Zheng, Yuqing ; Wang, Lingxiao.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:104:y:2024:i:c:s0166046223000947.

    Full description at Econpapers || Download paper

  5. Tax Competition with Intermunicipal Cooperation. (2024). Le Gallo, Julie ; Agrawal, David ; Breuill, Marie-Laure.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_11334.

    Full description at Econpapers || Download paper

  6. Fiscal Federalism in the 21st Century. (2024). Brülhart, Marius ; Agrawal, David ; Brulhart, Marius ; Brueckner, Jan K.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_10951.

    Full description at Econpapers || Download paper

  7. Intergovernmental Grants and Policy Competition: Concepts, Institutions, and Evidence. (2023). Veuger, Stan ; Clemens, Jeffrey.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:31251.

    Full description at Econpapers || Download paper

  8. How relative marginal tax rates affect establishment entry at state borders. (2023). Chen, Yulong ; Orazem, Peter F ; Ma, Liyuan ; Duncan, Kevin D.
    In: Small Business Economics.
    RePEc:kap:sbusec:v:60:y:2023:i:3:d:10.1007_s11187-022-00624-7.

    Full description at Econpapers || Download paper

  9. JUE Insight: Immigrants, social transfers for education, and spatial interactions. (2023). Ferraresi, Massimiliano.
    In: Journal of Urban Economics.
    RePEc:eee:juecon:v:136:y:2023:i:c:s0094119021001054.

    Full description at Econpapers || Download paper

  10. Fiscal externalities in multilevel tax structures: Evidence from concurrent income taxation. (2022). Zotti, Roberto ; Tsai, Tsung-Sheng ; Revelli, Federico.
    In: Working Papers.
    RePEc:ntw:wpaper:2201.

    Full description at Econpapers || Download paper

  11. Property tax interaction among overlapping local jurisdictions: quasi-experimental evidence from school bond referenda. (2022). Choi, Yoon-Jung.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:29:y:2022:i:3:d:10.1007_s10797-021-09678-x.

    Full description at Econpapers || Download paper

  12. Public Debt Competition in Local China: Evidence and Mechanism of Spatial Interactions. (2022). Yu, Yihua ; Zheng, Xinye ; Liu, Dechun.
    In: Regional Science Policy & Practice.
    RePEc:bla:rgscpp:v:14:y:2022:i:s2:p:91-105.

    Full description at Econpapers || Download paper

  13. Horizontal interactions in local personal income taxes. (2021). Lundberg, Johan.
    In: The Annals of Regional Science.
    RePEc:spr:anresc:v:67:y:2021:i:1:d:10.1007_s00168-020-01039-6.

    Full description at Econpapers || Download paper

  14. Opting in with the Joneses: What Affects the Timing of Municipal Adoption of a Local-option Meals Tax?. (2021). Zhao, Bo.
    In: Working Papers.
    RePEc:fip:fedbwp:93550.

    Full description at Econpapers || Download paper

  15. Fiscal Externalities in Multilevel Tax Structures: Evidence from Concurrent Income Taxation. (2021). Zotti, Roberto ; Tsai, Tsung-Sheng ; Revelli, Federico.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_9276.

    Full description at Econpapers || Download paper

  16. Measuring fiscal interactions in local federalism: Evidence from Florida. (2021). Willardsen, Kevin.
    In: Papers in Regional Science.
    RePEc:bla:presci:v:100:y:2021:i:4:p:891-923.

    Full description at Econpapers || Download paper

  17. Dynamic Sales Tax Competition: Evidence from Panel Data at the Border. (2020). Thompson, Jeffrey ; Rohlin, Shawn ; Greenhalgh-Stanley, Nadia ; Gentry, Melissa.
    In: Working Papers.
    RePEc:fip:fedbwp:88644.

    Full description at Econpapers || Download paper

  18. Dynamics of policy adoption with state dependence. (2019). Agrawal, David ; Trandel, Gregory A.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:79:y:2019:i:c:s0166046218301777.

    Full description at Econpapers || Download paper

  19. Dynamics of Policy Adoption with State Dependence. (2019). Agrawal, David ; Trandel, Gregory A.
    In: CESifo Working Paper Series.
    RePEc:ces:ceswps:_7867.

    Full description at Econpapers || Download paper

  20. Local sales taxes, employment, and tax competition. (2018). Thompson, Jeffrey ; Rohlin, Shawn M.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:70:y:2018:i:c:p:373-383.

    Full description at Econpapers || Download paper

  21. Corporate taxes and vertical tax externalities: Evidence from narrative federal tax shocks. (2018). Reingewertz, Yaniv.
    In: Regional Science and Urban Economics.
    RePEc:eee:regeco:v:68:y:2018:i:c:p:84-97.

    Full description at Econpapers || Download paper

  22. Do State Sales Taxes Crowd Out Local Option Sales Taxes?. (2018). Rogers, Cynthia ; Cynthia, Rogers ; Gregory, Burge.
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:18:y:2018:i:3:p:9:n:8.

    Full description at Econpapers || Download paper

  23. Strategic Responses to International Tax Competition: Fiscal (De) Centralization versus Partial Tax Harmonization. (2017). Sanzcordoba, Patricia.
    In: Working Papers.
    RePEc:urv:wpaper:2072/306513.

    Full description at Econpapers || Download paper

  24. Fiscal equalisation schemes under competition. (2017). Becker, Johannes ; Kriebel, Michael.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:24:y:2017:i:5:d:10.1007_s10797-016-9437-9.

    Full description at Econpapers || Download paper

  25. Fueling fiscal interactions: commodity price shocks and local government spending in Colombia. (2017). Mergele, Lukas ; Fossen, Frank ; Pardo, Nicolas.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:24:y:2017:i:4:d:10.1007_s10797-017-9461-4.

    Full description at Econpapers || Download paper

  26. Lets stay in touch - Evidence on the role of social learning in local tax interactions. (2016). Martin, Thorsten ; Blesse, Sebastian.
    In: VfS Annual Conference 2016 (Augsburg): Demographic Change.
    RePEc:zbw:vfsc16:145614.

    Full description at Econpapers || Download paper

  27. Lets stay in touch - evidence on the role of social learning in local tax interactions. (2015). Martin, Thorsten ; Blesse, Sebastian.
    In: ZEW Discussion Papers.
    RePEc:zbw:zewdip:15081.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-09-20 22:29:11 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.