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.

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Bibliographic Details
Published in:Journal of public economic theory 2022-12, Vol.24 (6), p.1591-1592
Main Authors: Wang, Wenming, Ogawa, Hikaru
Format: Article
Language:English
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Description
Summary: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.
ISSN:1097-3923
1467-9779
DOI:10.1111/jpet.12613